Thornley & Pitt Misco, Inc. v. United States

Rao, Chief Judge:

The merchandise which forms the subject of the above-enumerated protest, described on the commercial invoice as “ONE - No. 15 Instructional Pelton Wheel,” was classified for customs duty purposes upon importation through the port of San Francisco as “Laboratory Apparatus, other,” in paragraph 360 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and was subjected to duty at the rate of 25*4 per centum ad valorem.

The original protest claim for duty at 15 per…