Paillard, Inc. v. United States

Ivirkpatrich,

Judge, delivered the opinion of the court:

This is an appeal by Paillard, Inc., from the judgment of the United States Customs Court, First Division (57 Cust. Ct. 439, C.D. 2833) overruling its protest, without affirming the action of the collector, in regard to the classification of anamorphie lenses used in conjunction with motion picture cameras and projectors.

The entire record before the court consists of a stipulation of fact and two exhibits illustrating the use of the lenses with a camera and projector respectively. The pertinent portions of the stipulation entered into by…