J. E. Bernard & Co. v. United States

Maletz, Judge:

This case involves the proper tariff status of “auto-load firm cartridges” that were imported from West Germany through *363the port of Chicago in 1968. They were classified by the government under item 722.50 of the tariff schedules as parts of projectors and assessed duty of 31 percent. Alternatively, the government claims that the imports are properly classifiable under item 722.55 as parts of photographic film viewers, dutiable at 40 percent.

Plaintiff claims that the imported articles are properly classifiable under item 722.80 which covers photographic film reels and reel cans…