Federal Electric Products Co. v. United States

Lawrence, Judge:

An importation referred to in the record as high-tension apparatus or circuit breaker was classified by the collector of customs as laboratory apparatus pursuant to the provisions of paragraph 360 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 360), as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade (86 Treas. Dec. 121, T. D. 52739), supplemented by Presidential proclamation (86 Treas. Dec. 337, T. D. 52820), and duty was assessed accordingly at the rate of 30 per centum ad valorem.

Plaintiff, by its protest, makes various claims for lower…