United States v. Loffredo Bros.

This appeal by the Government2 is from the judgment of the United States Customs Court, First Division, (Abstract 61279) which sustained the importer’s protest against the collector’s assessment of duty on the imported merchandise as “optical instruments” under paragraph 2-28(b)'of the Tariff Act of 1930 and held it to -be classifiable as nonenumerated manufactured articles under paragraph 1558.

The merchandise is exemplified by a representative sample stipulated into evidence and aptly described in the opinion below as follows:

The article before us is a plastic item, simulating a pair of…