Simmon Omega, Inc. v. United States

Newman, Judge:

Plaintiff challenges the classification by customs of certain phototypesetting machines imported from West Germany in 1969, 1970, and 1971. The machines were classified as “Other [photographic] enlargers” and assessed with duty at the rate of 10 or 9 per centum ad valorem, depending upon the date of entry, under item 722.18, TSUS, as modified by T.D. 68-9.1 Plaintiff claims that the imports are entitled to entry free of duty under the provision in item 668.25, TSUS, for typesetting machines.

I have concluded that plaintiff’s claim should be sustained.

Statutes Involved

Tariff…