Case Name: Protest 960163-G of Durbrow & Hearne (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-24
Citations: 2 Cust. Ct. 557
Docket Number: No. 40511
Parties: Protest 960163-G of Durbrow & Hearne (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 557–557

Head Matter:
No. 40511.
Protest 960163-G of Durbrow & Hearne (New York).

Opinion:
Opinion by
Dallinger, J.
It appeared that the machine in question is used for cutting paper or fabrics and that the function of the electric motor accompanying the machine is to furnish motive power. On the authority of United States v. Dryden Rubber Co. (22 C. C. P. A. 51, T. D. 47050) it was held that the machine in question was properly classified at 35 percent under paragraph 353.