M. B. I. Export & Import, Ltd. v. United States

Wilson, Judge:

This is an action in which there is no substantial controversy concerning the material facts. The merchandise before us was invoiced as “accessories for precision horizontal boring and milling machine.” The imported equipment was classified by the collector as “microscopes” under paragraph 228 (b) of the Tariff Act of 1930 and assessed with duty at 45 per centum ad valorem. The importer claims that the articles in question are parts of jig-boring machine tools and are properly dutiable under paragraph 372 of the Tariff Act of 1930, as modified by the trade agreement with…