United States v. Bell & Howell Co.

Hatfield, Judge,

delivered tbe opinion of tbe court:

This is an appeal from a judgment of tbe United States Customs Court.

Merchandise, described in tbe protest and on tbe invoice as “Koda-color filter adapters for 1" F/1.8 formula IVA lenses,” and consisting of small brass rings, designed and adapted for bolding photocolor filters- — colored glass — in front of photographic lenses in tbe taking of colored pictures, was assessed for duty by the collector at the port of Chicago at 45 per centum ad valorem under paragraph 228 of the Tariff Act of 1922, which reads as follows:

Par. 228. Azimuth…