Gane Bros. & Co. of N.Y. v. United States

Ford, Judge:

The imported merchandise under protest herein is invoiced as “1 Original Will Index Card Unit.” It was classified under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as an article having as an essential feature an electrical element or device, with duty at 13% per centum ad valorem.

The plaintiff claims classification under paragraph 372 of the said tariff act, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91…