Conover v. United States

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

The merchandise involved consists of seismographs. It was assessed for duty by the collector as scientific instruments at 40 per centum ad valorem under paragraph 360 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Pae. 360. Philosophical, scientific, and laboratory instruments, apparatus, utensils, appliances (including drawing, surveying, and mathematical instruments), and parts thereof, composed wholly or in chief value of metal, and not plated with gold, silver, or platinum, finished or…