Thomas Co. v. United States

The merchandise involved in this appeal consists .of microscopic slides and cover glasses. Both the slides and cover glasses were assessed for duty by the collector as mountings for microscopes, *426at 45 per cent ad valorem under paragraph 228 of the tariff act of 1922, which reads as follows:

Par. 228. Azimuth mirrors, sextants, and octants; photographic and projection lenses, opera and field glasses, telescopes, microscopes, and other optical instruments, and frames and mountings for the same; all the foregoing not specially provided for, 45 per centum ad valorem.

It is claimed by the appellant…