American Holding Corp. v. United States

This is an appeal from a judgment of the United States Customs Court.

*276Merchandise, consisting of mechanical devices, essentia] units or parts of a motion-picture projection mechanism, was assessed for duty by the collector at the port of Chicago as mountings or frames-for projection lenses at 45 per centum ad valorem under paragraph. 228 of the Tariff Act of 1922.

Par. 228. Azimuth mirrors, sextants, and octants; photographic and projection lenses, opera and field glasses, telescopes, microscopes, and other optical instruments, and frames and mountings for the same; all the foregoing not…