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

Mat.etz, Judge:

This is an action for refund of customs duties which involves the question as to the proper tariff classification of articles *391invoiced as “Magna-Sigliters” and “Binocular Magnifiers” that were imported from Japan by Fabricon Company of Chicago, Illinois, between January and April 1967, and entered at Chicago by plaintiff, acting as customs broker.

The articles were classified by the government under item 708.85 of the Tariff Schedules of the United States which provides for “Hand magnifiers, magnifying glasses, loupes, thread counters, and similar articles” and were assessed…