A. W. Fenton Co. v. United States

Ford, Judge:

This case brings before the court for consideration the proper classification of three articles described on the invoices as a beat frequency oscillator, type 1014; a high speed level recorder, item No. 2304; and a db potentiometer, item No. 2347, which is a standard part of the recorder. All of these items were classified by the collector of customs as laboratory apparatus under the provisions of paragraph 360 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, as made effective by T.D.…