Bruce Duncan Co. v. United States

Maletz, Judge:

The importations in these consolidated protests consist of so-called Staalkat egg handling machines that were exported from Holland and entered at the port of Los Angeles. The machines were classified by the government under item 710.80 of the tariff *431schedules as other lion-optical measuring or checking instruments, apparatus -and machines not specially provided for, and assessed with duty at the rate of 15 percent.

Plaintiff challenges this assessment as erroneous and claims that the machines are properly dutiable at 11% percent under item 666.25 as industrial machinery for…