Paillard, Inc. v. United States

Watson, Judge:

The merchandise in the case at bar consists of certain anamorphic lenses and metal adapters which were assessed with duty as entireties at the rate of 35 per centum ad valorem under paragraph 228(b) of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, *440T.D. 52789 and T.D. 52820, as “projection lenses.” Plaintiff claims that the anamorphic lenses are properly dutiable at the rate of 21 per centum ad valorem under paragraph 280(d) of the said act, as modified by the Sixth Protocol to the General Agreement on Tariffs and…