Protests 977583-G/88345 of American Machine & Metals, Inc.

Opinion by

It was stipulated that the merchandise consists of hardness testing machines and parts thereof, the same in all material respects as those the subject of United States v. American Machine & Metals, Inc. (29 C. C. P. A. 137, C. A. D. 183). In accordance therewith the merchandise was held dutiable at 20 percent under paragraph 353 as modified by the trade agreement with Switzerland (T. D. 48093) as claimed.