Kelvin & Hughes America Corp. v. United States

LAWRENCE, Judge:

An importation described on the invoice as “Echo Sounding Equipment Type Ms.30.” was classified by the collector of customs as depth-sounding devices, instruments, or mechanisms, *22intended or suitable for measuring time, distance, or speed, valued over $10 each, in paragraph 368(a) of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 368(a)), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and duty was imposed thereon at the rate of $1.15 each and 17% per centum ad valorem. Certain parts thereof were assessed with duty at the following…