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NIPPON KOGAKU (USA), INC. v. UNITED STATES

Court No. 76-2-00521.

521 F.Supp. 466 (1981)

NIPPON KOGAKU (USA), INC., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

June 4, 1981.

Attorney(s) appearing for the Case

Serko & Simon, New York City (Joel K. Simon, New York City, on the brief), for plaintiff.

Thomas S. Martin, Acting Asst. Atty. Gen.; Joseph I. Liebman, New York City, Atty. in Charge, International Trade Field Office, Commercial Litigation Branch (Jerry P. Wiskin, New York City, on the brief), for defendant.

BOE, Judge:

The subject merchandise in the above-captioned action, described in the special customs invoice as a "ZOOM PHOTO SLIT-LAMP MICROSCOPE, BASIC UNIT," was imported from Japan and entered at New York in July 1972 and January 1975. Upon liquidation the subject merchandise was classified under item 709.05, TSUS, providing:

        Schedule 7, Part 2, Subpart B

          Medical, dental, surgical and veterinary instruments and apparatus
     ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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