Board of Trustees of the University of Illinois v. United States

This is an appeal from a judgment of the United States Customs Court holding certain laboratory equipment, imported by appellant at the port of Chicago, to be used for educational purposes, dutiable as classified and assessed by the collector under various paragraphs of the Tariff Act of 1922.

Appellant filed protests against such classifications, claiming that the imported merchandise was free of duty—

as being imported by an instrumentality of the government of the State of Illinois, for use in the execution of a governmental function and purpose.

Appellant concedes that the merchandise is…