C. H. Powell Co. v. United States

LawRENCe, Judge:

The merchandise which, is the subject of the three protests enumerated in the.schedule attached to and made part of this decision consists of welt cutters and parts thereof which are identified on the commercial invoices accompanying the entries as model number 148, 149, or 150, together with various letters, such as BD, BA, BC, or BBC.

The welt cutters were classified as machines, finished or unfinished, not specially provided for, in paragraph 372 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 372), as modified by the Torquay Protocol to the General Agreement on Tariffs…