Eric R. Bachmann Co. v. United States

Lawrence, Judge:

The problem presented here is whether a certain imported device should be classified for duty as a mathematical instrument or as a drawing instrument.

The importation is described in the record as a “lay-out machine with turntable.” It was classified by the collector of customs as a mathematical instrument in paragraph 360 of the Tariff Act of 1930 (19 U.S.C. §1001, par. 360), as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, and duty was imposed thereon at the rate of 28*4 per centum ad…