Edo Commercial Corp. v. United States

Maletz, Judge:

This case involves an importation from Canada in 1966 of certain instruments known as transducers. They were assessed duty by the government at the rate of 50 percent ad valorem under the provisions of item 712.12 of the Tariff Schedules of the United States as parts of ships’ depth-sounding instruments and apparatus.1

*31Plaintiffs do not dispute that the transducers are parts of depth-sounding instruments. See Marconi International Marine Communications Co., Ltd. v. United States, 30 Cust. Ct. 162, C.D. 1515 (1953). Cf. Border Brokerage Co., Inc. v. United States, 59 Cust Ct. 316,…