Legal Opinion

Propper Mfg. Co. v. United States

United States Customs Court

Decided December 30, 1971No. C.D. 4319Published

1Opinion of the Court

Landis, Judge:

In this case, plaintiff protests the classification of microscope slides, imported from West Germany in January 1966, as laboratory glassware, dutiable at 42-5 per centum ad valorem under item 547.55 of the Tariff Schedules of the United States (TSUS).

*452Plaintiff claims that the slides should be classified as glass, dutiable under TSUS item 544.17 at the modified rate of 22.5 per centum ad valorem provided for said item in the Appendix to the Tariff Schedules, Part 2, item 924.00.1

The competing tariff provisions provide as follows:

Classified:

Pharmaceutical, hygienic, and…

2Cases cited5 opinions

  1. A. W. Fenton Co. v. United StatesUnited States Customs Court · 1962
  2. Instrumentation Associates, Inc. v. United StatesUnited States Customs Court · 1967
  3. Westinghouse Electric Corp. v. United StatesUnited States Customs Court · 1965
  4. Carmichael International Service, Inc. v. United StatesUnited States Customs Court · 1969
  5. W. N. Proctor Co. v. United StatesUnited States Customs Court · 1970

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