Westinghouse Electric International Co. v. United States

Olivbb, Chief Judge:

The merchandise involved in this case is described on the invoice as “1 — Helm 70 MM. Photofluorographic Camera Complete including two (2) film magazines for American Film Perforation.” It was exported from Denmark and entered at the port of Baltimore, Md. It was classified for duty at 20 per centum ad valorem under paragraph 1551, Tariff Act of 1930, as “photographic cameras.” It is claimed properly dutiable at 10 per centum ad valorem under paragraph 353 under the same act, as modified, as “* * * X-ray apparatus, instruments (other than laboratory), and devices * * * and…