Schlumberger Well Surveying Corp. v. United States

This is an appeal from the judgment of the Customs Court, Second Division,1 overruling a protest against the collector’s classification of certain articles described as “DCM-A Poteelinometer Cartridges” (hereinafter cartridge or cartridges).

The merchandise was classified under the provision for “surveying instruments and parts thereof” in paragraph 360 of the Tariff Act of 1930, as modified, and assessed with duty at the rate of 35 per centum ad valorem. The report of the collector states that the classification was “as parts of surveying instruments.” At the trial below appellee asserted…