Protest 960163-G of Durbrow

Opinion by

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.