O. E. M. Corp. v. United States

Laweence, Judge:

Protests 60/25749 and 60/28685, filed by plaintiff herein, were consolidated for the purpose of trial and disposition.

The importations in controversy are described on the consular invoices as “ ‘E.M.O.’ Inhalers” and “Oxford Inflating Bellows,” with other words of description, in combination also known as “E.M.O. Anaesthetic Outfit.” The articles were classified by the collector of customs as surgical instruments, composed wholly or in part of metal, in paragraph 859 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 359), as modified by the Annecy Protocol to the General…