Burrows Equipment Co. v. United States

Maletz, Judge:

The issue in these four consolidated cases concerns the proper tariff classification of certain articles known as “vitascopes” which were imported from Denmark and West Germany via Chicago. The 'articles were classified by the collector of customs under item 711.88 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as other instruments or apparatus for chemical analysis, and assessed with duty at 22 percent ad valorem. Plaintiff’s claim is that the vitascopes are properly classifiable under item 688.40 of the tariff schedules as electrical articles not specially…