Packard Instrument Co. v. United States

Newman, Judge:

These eight consolidated protests concern the proper rate of duty on multi-channel analyzers and various parts *102thereof, imported from France in 1963. The merchandise was classified by the then collector of customs under the provision for parts of scientific or laboratory instruments in paragraph 360 of the Tariff Act off 1930, as modified, at the rates of 22%% or 22% ad valorem, depending upon the date of entry. The Government, however, claims alternatively that should the court find that the multi-channel analyzers were not “parts,” but rather, were complete analyzers, then the…