Frank P. Dow Co. v. United States

Beckworth, Judge:

The merchandise involved in these cases, consolidated at the trial, consists of E.2W dial indicators imported *99from England and Japan and entered at the port of Portland, Oregon, on various dates in 1963,1964, and 1965. It also includes dial indicators sent abroad for repairs. The dial indicators were assessed with duty at 15 per centum ad valorem under item 710.80 of the Tariff Schedules of the United States as non-optical measuring or checking instruments, apparatus, and machines, not specially provided for, and parts thereof. Duty was assessed on the value of the repairs at…