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PITNEY-BOWES, INC. v. UNITED STATES

C.D. 3116; Protest Nos. 65/14331-19350-65.

273 F.Supp. 403 (1967)

PITNEY-BOWES, INC. v. UNITED STATES.

United States Customs Court, Second Division.

September 14, 1967.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (James F. Donnelly and Rufus E. Jarman, Jr., New York City, of counsel), for plaintiff.

Carl Eardley, Acting Asst. Atty. Gen. (Arthur H. Steinberg, trial attorney), New York City, for defendant.

Before RAO, FORD, and BECKWORTH, Judges.

BECKWORTH, Judge:

The merchandise involved in this case consists of electrically operated rapid embossing machines for plates, Model 790, sometimes referred to as Model 90. They were imported from West Germany on November 3, 1964, and were assessed with duty at 15 per centum ad valorem under item 674.35, Tariff Schedules of the United States, as metal-working machine tools. It is claimed that the machines are not machine tools but are properly dutiable at 10 per centum...

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