Manca, Inc. v. United States

Wilson, Judge:

The involved merchandise consists of two types

of a device known as an “enlarger,” an instrument for taking a photograph of a subject in an enlarged size, imported under the trade names “Yaloy” and “Focomat.” It was classified under the provisions of paragraph 228 (b) of the Tariff Act of 1930 at the rate of 45 per centum ad valorem as “projection lenses * * * frames and ■mountings therefor.” Plaintiff claims that the articles at bar are properly classifiable under paragraph 1551 of said act, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T. D.…