Kalimar, Inc. v. United States

Maletz, Judge:

This case involves the question as to the proper rate of duty on an item known as a Kali-Copier for the Polaroid Swinger Camera that was imported from Japan through the port of St. Louis, Missouri, in 1966. It was classified by the government under item 708.89 of the tariff schedules as other optical appliances and instruments and assessed duty of 45 percent. Plaintiff protests this assessment and claims that the import is properly classifiable under item 708.23 as other mounted lenses dutiable at only 25 percent.

The statutory provisions relevant to the present controversy are…