Victor Machinery Exchange, Inc. v. United States

Maletz, Judge:

The issue in this case concerns the proper rate of duty on certain “dial bore gauges” that were imported from Japan through the port of New York in 1966. The articles were classified upon liquidation under the provision in item 710.65 of the tariff schedules for calipers and micrometers and assessed duty at. the rate of 20 percent.

Plaintiff claims that the articles are not within the common meaning of the term “calipers” or “micrometers” as used in item 710:65 of the tariff schedules. Accordingly they are claimed to be properly dutiable *232at the rate of 15 percent under item…