Harris Calorific Co. v. United States

Maletz, Judge:

At issue in this case is the proper tariff classification of an instrument imported from England known as a Wright Respirometer. The instrument is a light weight, compact, small volume meter designed to measure the total volume of gas passing through it but not the rate of flow or velocity of the gas.

The respirometers were classified by the government as flowmeters tinder item 711.82 of the tariff schedules and assessed duty of $2.25 each plus 35 percent.

Plaintiff contends that this classification and assessment are erroneous and claims alternatively that the respirometers are…