R. J. Saunders & Co. v. United States

This appeal is from a judgment of the Customs Court, First Division, C. D. 1846, overruling appellant’s protest without affirming the action of the collector.

The imported merchandise consists of a complete electron microscope in a knocked-down or unassembled condition. It was classified by the collector under the eo nomine provision for microscopes in paragraph 228 (b), Tariff Act of 1930, and assessed with duty at 45 per centum ad valorem. The importer claims the merchandise is properly dutiable at 15 per centum ad valorem under the first or third provisions of paragraph 353, as modified by…