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BURROWS EQUIPMENT COMPANY v. UNITED STATES

C.D. 3848; Protest Nos. 67/5675-1132, 67/7934-1274, 67/11704-3016 and and 67/14356-3228.

300 F.Supp. 455 (1969)

BURROWS EQUIPMENT COMPANY v. UNITED STATES.

United States Customs Court, First Division.

June 16, 1969.

Attorney(s) appearing for the Case

Schwartz & Lidstrom, Chicago, Ill. (Barnes, Richardson & Colburn, New York City, Earl R. Lidstrom, and Joseph Schwartz, Chicago, Ill., of counsel) for plaintiff.

William D. Ruckelshaus, Asst. Atty. Gen. (Robert T. Richardson and Patrick D. Gill, New York City, trial attys.), for defendant.

Before WATSON, MALETZ and RE, Judges.

MALETZ, Judge:

The issue in these four consolidated cases concerns the proper tariff classification of certain articles known as "vita-scopes" which were imported from Denmark and West Germany via Chicago. The articles were classified by the collector of customs under item 711.88 of the Tariff Schedules of the United States (19 U.S.C. § 1202) as other instruments or apparatus for chemical analysis, and assessed with duty at 22 percent ad valorem. Plaintiff's...

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