University of Oregon v. United States

Maletz, Judge:

This case involves an apparatus invoiced as a “Monark Bicycle Ergometer” that was imported from Sweden in 1965 and entered at Portland, Oregon. It was classified by the government as other medical apparatus under item 709.27 of the tariff schedules and assessed duty of 86 percent ad valorem.1 Plaintiffs claim that it is properly classifiable under item 678.50 as a machine not specially provided for, dutiable at 10 percent ad valorem.2

An ergometer is an instrument for measuring and recording the amount of energy used or work done. It is in some respects similar to a conventional…