Engis Equipment Co. v. United States

Oliver, Chief Judge:

This protest relates to certain items of merchandise that are described on the invoices as follows:

Viewing screen, complete

Illuminating System without filter unit

Filter Unit

Duty was levied theieon at the rate of 45 per centum ad valorem under the provision in paragraph 228(b) of the Tariff Act of 1930, for optical instruments, not specially provided for. Plaintiff claims that the merchandise is properly classifiable as parts of machine tools, not specially provided for, carrying a dutiable assessment of 15 per centum ad valorem, under paragraph 372 of the Tariff Act of…