F. W. Myers & Co. v. United States

Oliver, Chief Judge:

The merchandise involved in this case consists of certain so-called Sepascopes, which were classified as optical instruments and assessed with duty as such at the rate of 4S¡¡ per centum ad valorem under paragraph 228(b) of the Tariff Act of 1930. Plaintiff claims that the articles are properly dutiable either at the rate of 13% per centum ad valorem under the provision in paragraph 353 of the Tariff Act of 1930, as modified by T.D. 52739, for—

Articles having as an essential feature an electrical element or device, such as electric motors, fans, locomotives, portable…