Chas. Kurz Co. v. United States

Nichols, Judge:

The merchandise involved in these cases, consolidated at the trial, described on the invoices as goniodrills, was imported from France and entered at the port of Philadelphia on August 16, 1957, and December 24, 1959.1 It was assessed with duty at 45 per centum ad valorem under paragraph 228 (b) of the Tariff Act of 1930, as optical instruments, not specially provided for. It is claimed that the merchandise is properly dutiable at 19 or 20 per centum ad valorem under paragraph 397 of said tariff act, as modified by the Sixth Protocol of Supplementary Concessions to the General…