Laco Trading Co. v. United States

Oliver, Chief Judge:

This protest relates to certain merchandise, described on the invoice as “ ‘Oplen’ Viewers model II” and assessed with duty at the rate of 45 per centum ad valorem under paragraph 228(b) of the Tariff Act of 1930, as optical instruments, not specially provided for. Plaintiff claims that the merchandise is properly classifiable under the provision for microscopes, not specially provided for, valued under $25 each, in paragraph 228(b) of the Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877, carrying a dutiable rate of only 25 per centum ad valorem. Although the…