Packard Instrument Co. v. United States

Markey, Chief Judge.

This is an appeal from the decision and judgment of the United States Customs Court, Second Division 66 Cust. Ct. 101, C.D. 4176 (1971), overruling eight consolidated protests against the classification of multichannel analyzers and parts thereof as parts of scientific and laboratory instruments under modified paragraph 360. We affirm.

The merchandise consists of SA-40 analyzer units, essential and optional internal parts of these units, and external accessories.1

In the court below the Government asserted an alternative claim for classification of the SA-40 units under…