J. E. Bernard & Co. v. United States

Lawrence, Judge:

Certain imported brass sieves were classified by the collector of customs as laboratory instruments 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 27 per centum ad valorem.

Plaintiff claims that the articles should have been classified in paragraph 397 of said act (19 U.S.C. § 1001, par. 397), as modified, supra, as articles, partly or wholly manufactured, composed…