J. E. Bernard & Co. v. United States

Maletz, Judge:

This case involves the proper tariff classification of certain “meter irises” which are components of built-in exposure correcting systems of Bell & Howell eight-millimeter motion-picture cameras. The meter irises were imported from West Germany and entered at Chicago in September and November 1966 by plaintiff as customs broker for the Bell & Howell company. They were classified by the district director of customs in Chicago under item 722.32 of the Tariff Schedules of the United States as other parts for motion-picture cameras, and assessed with duty at 15 percent ad valorem.

Pl…