Ehrenreich Photo-Optical Industries, Inc. v. United States

Bernard Newman, Senior Judge:

Introduction

This action presents for determination the proper classification, and hence rate of duty, for certain photographic enlarging printers imported by plaintiff from the United Kingdom and entered through the port of New York during the period of June 1973 through September 1975.1 In liquidating the entries, Customs classified the imports as photographic enlargers under item 722.18 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9, and assessed duty at the rate of 7.5 percent ad valorem.2. Relying on United States v. E. Besler &…