Westinghouse Electric Corp. v. United States

Ford, Judge:

Presented for the court’s determination is the proper classification for customs duty purposes of two high vacuum melting and casting furnaces, designated as VSG-10 and VSG-25, respectively, and certain parts therefor, which were imported from Switzerland and are covered by the above-enumerated protests.

*272The merchandise was classified as laboratory instruments and metal parts thereof in paragraph 360 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739, and was assessed with duty at the rate of…