Applied Research Laboratories, Inc. v. United States

Newman, Judge:

These five consolidated protests involve the proper rate of duty on certain potentiometers imported from Switzer*506land and electrometers imported from Belgium, both, entered at the port of Los Angeles.1

The merchandise was classified by the collector of customs as parts of laboratory instruments pursuant to paragraph 360 of the Tariff Act of 1930, as modified by TJD. 54108, and accordingly the importations were assessed with duty at the rate of 25% per centum ad valorem. Plaintiff claims that the proper rate of duty is 13% per centum ad valorem under the provision in paragraph 353…