National Welding Equipment Co. v. United States

Maletz, Judge:

The question in this case concerns the dutiable status of flexible rubber face pieces which were imported from England in 1965. The face pieces were described on the invoices as “Rubbers only for Everseal A/S facemasks.” They were assessed with duty at 19 percent ad valorem under item 709.06 of the Tariff Schedules of the United States (19 U.S.C. § 1202), which item provides for anesthetic apparatus and instruments and parts thereof.1

*651Plaintiffs claim that the imported articles are dutiable under item 709.45 as parts of “oxygen therapy * * * or similar apparatus,” at the rate of…