W. N. Proctor Co. v. United States

Landis, Judge:

This protest involves merchandise imported from France and described on the manufacturer’s invoice as fused quartz tubing, closed at one end. Customs at Boston, Mass., the port of entry, classified and assessed the tubing under the Tariff Schedules of the United States (hereinafter TSUS) item 547.53, as follows:

Schedule 5, part 3,1 subpart C:

Pharmaceutical, hygienic, and laboratory glassware, whether or not graduated or calibrated:

547.53 Containing over 95 percent silica by weight_ 20% ad val.

Plaintiff, having serviced the customs entry of the tubing at Boston for Arklay S.…