American Rusch Corp. v. United States

Maletz, Judge:

The problem in. this case is to determine the proper rate of duty on certain medical instruments known as Magill and Rovenstin forceps (67/16171) and Wisconsin and Macintosh laryngoscope blades (68/59645). The forceps — which were imported from Pakistan via the port of New York in April 1966 — were classified by the government under item 709.27 of the tariff schedules as other medical or surgical instruments and assessed duty at the rate of 36 percent ad valorem. The laryngoscope blades — which were imported from West Germany via the port of New York in January and June 1968 —…