Schick X-Ray Co. v. United States

Newman, Judge:

This case presents for the court’s determination the proper tariff classification of merchandise described on the commercial -invoice -as “1 Elema cycle Ergometer No. 121 complete with accessories.” The collector of customs assessed duty on the merchandise at the rate of 25% per centum ad valorem under the provision in 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, for laboratory apparatus.

*98Plaintiff, originally, interposed several alternative…