Case: National Biscuit Company v. United States
Abbreviation: National Biscuit Co. v. United States
Decision Date: 1951-04-03
Docket Number: No. 55424; protest 152036-K (New York)
Citation: 26 Cust. Ct. 397
Volume: 26
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: National Biscuit Company v. United States,
Judges: 
Pages: 397–397

Head Matter:
Before the Second Division,
April 3, 1951
No. 55424.
National Biscuit Company v. United States,
protest 152036-K (New York).

Opinion:
Opinion by
Lawrence, J.
From the testimony it appeared that the imported parts are not designed for or used in foodrgrinding or food-cutting machines, but, on the contrary, are used exclusively as repair parts for dough-mixing machinery and perform no cutting operation whatsoever." At the close of the hearing, counsel for the Government conceded that, if " the merchandise were presently imported it would be advisorily classified" as claimed by the plaintiff. From the record before the court the claim of the plaintiff was sustained.