United States v. Dryden Rubber Co.

A machine for cutting rubber was imported at the port of Chicago, and was classified by the collector under paragraph 353 of the Tariff Act of 1930, under the third division of said paragraph, which paragraph is as follows:

Par. 353. All articles suitable for producing, rectifying, modifying, controlling, or distributing electrical energy;

Electrical telegraph (including printing and typewriting), telephone, signaling, radio, welding, ignition, wiring, therapeutic, and X-ray apparatus, instruments (other than laboratory), and devices; and

Articles having as an essential feature an electrical…