Instrumentation Associates, Inc. v. United States

Rao, Chief Judge:

The proper tariff classification of certain respiratory testing instruments imported from Holland is the question the court is here called upon to determine.

Instruments with six different designations are involved and are covered by six protests, the consolidation of which protests has been granted by the court, and their enumeration is contained in the schedule attached to and made a part of this decision.

At the time of importation, the merchandise was classified by the customs officials as laboratory apparatus in paragraph 360 of the Tariff Act of 1930, as modified by the…