Brown Boveri Corp. v. United States

Foed, Judge:

In this action, plaintiffs contend that certain merchandise, described on the invoice as an “air-blast circuit breaker,” was improperly classified under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, as switchgear and assessed with duty at the rate of 17% per centum ad valorem.

The importer herein contends that said merchandise is properly subject to duty under the provisions of said paragraph, as modified, supra, as articles suitable for producing, rectifying, modifying,…