Empire Findings Co. v. United States

Lawrence, Judge:

The merchandise which forms the subject of the above-enumerated protest consists of stethoscopes, which were classified by the collector of customs as surgical instruments in paragraph 359 of the Tariff Act of 1930 (19 U.S.C. §1001, par. 359), as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade, 84 Treas. Dec. 403, T.D. 52373, supplemented by Presidential proclamation, 85 Treas. Dec. 116, T.D. 52462, and subjected to duty at the rate of 45 per centum ad valorem.

Plaintiff herein controverts said classification and duty assessment, contending that…