Swift Instruments, Inc. v. United States

WATSON, Judge:

This action, tried before Judge Scovel Richardson, challenges the denial of a protest against the classification of certain merchandise as “unfinished compound optical microscopes” under TSUS items 708.71, 708.72 and 708.73 (TSUS items 708.71-73). 1 The merchandise can be roughly described as having the appearance of microscopes without lenses. In classifying the merchandise, defendant utilized General Interpretative Rule 10(h) of the General Headnotes to the Tariff Schedules, which provides that unless the context requires otherwise, a tariff description for an article covers…