John A. Steer Co. v. United States

This is an appeal by John A. Steer Company from a judgment of the United States Customs Court, Second Division, which overruled its protest against the collector’s classification of rectangular coordinate plotters1 as “mathematical instruments,” dutiable under paragraph 360 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, at the rate of 2514 percent ad valorem. The importer claimed in the court below that the rectangular coordinate plotters should have been classified under…