Manca, Inc. v. United States

Oliver, Chief Judge:

This protest is limited to two items of merchandise described on the invoice as “Reflecting viewfinders” or “Polarizing filters” and marked “A” and checked “WR.” The articles were assessed with duty at the rate of 20 per centum ad valorem under paragraph 1551 of the Tariff Act of 1930 *319as parts of photographic cameras, not specially provided for. Plaintiff claims that the merchandise is dutiable at only 15 per centum ad valorem under the provision in paragraph 1551, as modified by T. D. 52739, supplemented by T. D. 52820, for “Photographic cameras not specially provided…