Parsons Optical Laboratories Harper, Robinson & Co. v. United States

Maletz, Judge:

This case involves articles invoiced as applanation tonometers, models T900 and 870, which were manufactured in Switzerland, exported from The Netherlands, and entered at the port of San Francisco in October 1967. The importations were classified as “Medical, dental, surgical and veterinary instruments and apparatus (including * * * ophthalmic instruments), and parts thereof: Optical instruments and appliances, and parts thereof: * * * Other,” under item 709.05 of the Tariff Schedules of the United States, and assessed duty at the rate of 50 percent ad valorem.

Plaintiff’s…