Bendix Corp. v. United States

Nichols, Judge:

The merchandise involved in this case is designated on the invoice and entry papers as “Polarmatic 62.” It was imported from England and entered at the port of Cincinnati on May 21, 1963.1 It was classified as a polarimeter and assessed with duty at 50 per centum ad valorem under paragraph 228(a) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739. Plaintiff claims that the merchandise is. properly classifiable as a scientific or laboratory instrument at 22y2 per centum ad valorem under paragraph 360 of said…