B. & K. Instruments, Inc. v. United States

Ford, Judge:

The articles involved in these five consolidated appeals for reappraisement consist of instruments and parts invoiced as models 2203 and 2204 sound level meters and model 1613 octave filter sets, which were appraised on the basis of foreign value 1 as defined in section 402a(c), Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, T.D. 54165. The basis of appraisement was predicated upon a finding by Customs that the articles *220came within the designation “Instruments and parts, laboratory, sound measuring,” which appears on the final list of articles issued by…