G. A. F. Corp. v. United States

Maletz, Judge:

The problem before us in this case concerns the proper tariff status of “heat filter glass” that was imported from Japan via the port of Portland, Oregon in 1967. The merchandise was classified upon importation under item 708.09 of the tariff schedules as other optical elements not mounted and assessed duty of 42.5 percent. Plaintiffs protest and claim the imports are properly classifiable under item 722.50 as parts of projectors, dutiable at 35 percent. We sustain the protest.

The relevant statutory provisions are as follows:

Classified under:

Schedule 7, Part 2, 'Subpart A :

Subpar…