American Askania Corp. v. United States

Oliver, Presiding Judge:

This is a protest against the classification made by the collector on certain articles described on the invoice as “2 magnetic vertical field balances” which were assessed with duty at *2760 per centum ad valorem under paragraph 228 (a) of tbe Tariff Act of 1930 as “optical measuring instruments.” The importer in its' protest claims that the articles are properly dutiable at only 27% per centum ad valorem under paragraph 372 or, in the alternative, at only 40 per centum ad valorem under paragraph 360 of the same act. The pertinent provisions of the paragraphs referred to…