Engis Equipment Co. v. United States

Maletz, Judge:

This case involves merchandise which was described on the commercial invoice as “Sets of machine tool scales and projectors.” The merchandise consists of (1) two projectors or viewers which were classified by the collector under paragraph 228 (b) of the Tariff Act of 1930 as optical instruments, not specially provided for, and assessed with duty at 45 percent ad valorem;1 (2) two scales or *437graduated measures which were classified as rules under paragraph 396 of the Act, as modified, and assessed with duty at 22% percent ad valorem;2 and (3) two zero setting attachments which…