John H. Faunce, Inc. v. United States

Maletz, Judge:

The question in this case concerns the proper tariff rate to be imposed on an apparatus known as an “optical diffractom-*492eter” that was imported from England in 1965 via the port of New York. It was assessed by tlie government at 50 percent ad valorem under item 711.86 of the Tariff Schedules of the United States which covers optical instruments or apparatus, and parts thereof.

Plaintiff contends that this assessment is erroneous and claims that the apparatus is dutiable at 22 percent under item 708.78 of the tariff schedules which covers “Electron, proton, and similar microscopes…