Henry Wild Surveying Instrument Supply Co. of America v. United States

Oliver, Chief Judge:

The merchandise involved in this case consists of certain glass prisms and glass micrometer drums that are essential parts of the “T3 precision theodolite,” an instrument used by engineers in surveying operations for determining the location of points both in vertical and horizontal planes.

The prisms and micrometer drums in question were classified as scientific articles, composed wholly or in chief value of glass, under paragraph 218 (a) of the Tariff Act of 1930, and assessed with duty *92at the rate of 85 per centum ad valorem. Plaintiffs made three claims. The provisions…