Mettler Instrument Corp. v. United States

Olivee, Judge:

This case concerns the importation of articles invoiced as “Reticles A4-7399” or “Reticles A4-7399b”. They were assessed with duty at the rate of 42% per centum ad valorem under the provisions of paragraph 218(a) of the Tariff Act of 1930, as modified by T.D. 52739 and supplemented by T.D. 52820, as scientific articles in chief value of glass.

Plaintiff makes the alternative claims that the articles are properly dutiable at 27% per centum ad valorem as ruled or etched glass or manufactures of such glass under the provisions of paragraph 230 (c) of the act, as modified, supra, or…