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THORNLEY & PITT MISCO, INC. v. UNITED STATES

C. D. 2926; Protest No. 63/93-96914.

266 F.Supp. 350 (1967)

THORNLEY & PITT MISCO, INC., Plaintiffs, v. UNITED STATES, Defendant.

United States Customs Court Second Division.

March 20, 1967.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal., (George R. Tuttle, Jr., San Francisco, Cal., of counsel) for plaintiffs.

Barefoot Sanders, Asst. Atty. Gen., (Charles P. Deem and Alfred A. Taylor, Jr., New York City, trial attys.), for defendant.

Before RAO, Chief Judge, and FORD, Judge.

RAO, Chief Judge:

The merchandise which forms the subject of the above-enumerated protest, described on the commercial invoice as "ONE—No. 15 Instructional Pelton Wheel," was classified for customs duty purposes upon importation through the port of San Francisco as "Laboratory Apparatus, other," in paragraph 360 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas.Dec...

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