R. J. Saunders & Co. v. United States

Oliveh, Chief Judge:

The merchandise at bar was assessed for duty at 45 per centum ad valorem under the provisions of paragraph 228 (b) of the Tariff Act of 1930 as a microscope. The plaintiff claims it to be properly dutiable at 20 per centum ad valorem as a camera under paragraph 1551, or at 15 per centum ad valorem under the first or third provision of paragraph 353, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as (1) articles suitable for producing, rectifying, modifying, controlling, or distributing electrical energy, or (2) articles having as an essential…