Birns & Sawyer Cine Equipment Co. v. United States

Maletz, Judge:

This case involves the dutiable status of an importation from Japan in 1967 that was invoiced as a “Director’s zoom range finder for cameras.” The import was assessed by the government with duty of 45 percent under item 708.89 of the Tariff Schedules of the United States as other optical appliances and instruments not provided for elsewhere in part 2 of schedule 7.

Plaintiff claims that the merchandise is properly dutiable at only 25 percent under item 722.78 as range finders designed to be used with photographic cameras.

The relevant statutory provisions are contained in part 2,…