CASES REPORTED IN FEDERAL SUPPLEMENT Artmark Chicago, Ltd. v. United States, 76 Cust. Ct. 187, C.D. 4654; 417 F. Supp. 1030 Berrie, Russ, & Co., Inc. v. United States, 76 Cust. Ct. 218, C.D. 4659; 417 F. Supp. 1035 Besler, E., & Company, a/c Sickles, Inc., et al. v. United States, 76 Cust. Ct. 231, C.D. 4661; 417 F. Supp. 1041 Carr, John V., & Son, Inc., Paccar Inc., d/b/a Dynacraft Company v. United States, 76 Cust. Ct. 162, C.D. 4652; 414 F. Supp. 620 Hub Floral Corporation v. United States, 77 Cust. Ct. 21, C.D. 4669; 422 F. Supp. 283 Johnson, A., & Co., Inc. v. United States, 76 Cust. Ct. 155, C.D. 4650; 417 F. Supp. 1026 Kanthal Corporation, The, v. United States, 76 Cust. Ct. 124, C.D. 4644; 414 F. Supp. 616 Newman Importing Co., Inc., The, v. United States, 76 Cust. Ct. 143, C.D. 4648; 415 F. Supp. 375 Paccar Inc., d/b/a Dynacraft Company, John V. Carr & Son, Inc., 76 Cust. Ct. 162, C.D. 4652; 414 F. Supp. 620 Pasco Terminals, Inc. v. United States, 76 Cust. Ct. 204, C.D. 4658; 416 F. Supp. 1242 Rockwell Import Corporation v. United States, 76 Cust. Ct. 262, C.D. 4664; 422 F. Supp. 279 Russ Berrie & Co., Inc. v. United States, 76 Cust. Ct. 218, C.D. 4659; 417 F. Supp. 1035 Smith, R. W., & Co., Inc. v. United States, 76 Cust. Ct. 253, C.D. 4663; 415 F. Supp. 895 (VII) Barnes, Richardson & Colburn (Richard C. King of counsel) for the plaintiffs. Rex E. Lee, Assistant Attorney General (John J. Mahon, trial attorney), for the defendant. NEWMAN, Judge: In this protest, the parties agree there is no genuine issue as to any material fact, and have filed cross-motions for summary judgment pursuant to rule 8.2. For the reasons stated herein, plaintiffs' motion is granted. The issue for determination concerns the proper tariff classification for certain wire rod coiling equipment' imported from West Germany in 1965 through the port of New York. Duty was assessed at the rate of 15 per centum ad valorem pursuant to the provision in item 674.35, TSUS, for "Other" metal-working machine tools. Plaintiffs claim that the proper rate of duty is 10 per centum ad valorem pursuant to the provision in item 678.50, TSUS, for machines not specially provided for, and parts thereof. 1 The subject merchandise is invoiced as "Combination Garrett/Edenborn Reels". (1) STATUTES INVOLVED Tariff Schedules of the United States, 19 USC 1202: SCHEDULE 6. METALS AND METAL PRODUCTS * PART 4. MACHINERY AND MACHINERY EQUIPMENT Subpart F. - Machines for Working Metal, Stone, and Other Materials Subpart F headnotes: 1. For the purposes of this subpart― (a) the term "machine tool" means any machine used for shaping or surface-working (i) metals (including metallic carbides); * whether by cutting away or otherwise removing the material or by changing its shape or form without removing any of it, but does not include rolling mills (item 674.20) or the handdirected or -controlled tools provided for in items 674.60 and 674.70 of this subpart and in item 683.20 of part 5 of this schedule; Each party has submitted an affidavit in support of its respective motion: plaintiffs' affidavit was executed by Eric R. Bachmann, president of Ferroquip Corporation; defendant's affidavit was executed by Charles S. Mercer, a vice president of the Morgan Construction Company, Worcester, Massachusetts. The parties agree, and I find, there is no genuine issue of fact to be tried. The pertinent facts are: Wire rods and bars are produced by a hot-rolling mill in many thousands of linear feet. According to Mercer's affidavit, the smaller diameter wire rods arrive at the end of the hot-rolling mill at speeds of up to 12,000 feet per minute, while the larger diameter wire bars arrive at the end of the rolling mill at speeds of up to 4,000 feet per |