Laco Trading Co. v. United States

Oliver, Chief Judge:

This protest relates to certain merchandise, described on the invoice as “ ‘Oplen’ Viewers model II” and assessed with duty at the rate of 45 per centum ad valorem under paragraph 228(b) of the Tariff Act of 1930, as optical instruments, not specially provided for. The case was the subject of our decision in Laco Trading Co. v. United States, 45 Cust. Ct. 336, Abstract 64769, wherein plaintiff’s claim for classification of the merchandise under the provision for microscopes, not specially provided for, valued under $25 each, in paragraph 228(b) of the Tariff Act of 1930,…