Protests 92677-K of Cambridge Instrument Co.

U.S. Customs Court

Protests 92677-K of Cambridge Instrument Co.

11 Cust. Ct. 203

CourtUnited States Customs Court

DecidedJuly 2, 1943

DocketNo. 48502

StatusPublished

This text of 11 Cust. Ct. 203 (Protests 92677-K of Cambridge Instrument Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Protests 92677-K of Cambridge Instrument Co., 11 Cust. Ct. 203 (cusc 1943).

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Opinion

Opinion by

Oliver, P. J.

In view of the concession of the examiner at the trial and in view of United States v. American Machine & Metals, Inc. (29 C. C. P. A. 137, C. A. D. 183), the extensometers were held dutiable as instruments for testing the tensile strength of materials, at 20 percent ad valorem under paragraph 372 as modified by the Swiss Trade Agreement (T. D. 48093), and the marking off tools as manufactures of metal at 45 percent under paragraph 397, as claimed.

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Opinion by

Oliver, P. J.

In view of the concession of the examiner at the trial and in view of United States v. American Machine & Metals, Inc. (29 C. C. P. A. 137, C. A. D. 183), the extensometers were held dutiable as instruments for testing the tensile strength of materials, at 20 percent ad valorem under paragraph 372 as modified by the Swiss Trade Agreement (T. D. 48093), and the marking off tools as manufactures of metal at 45 percent under paragraph 397, as claimed.

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11 Cust. Ct. 203, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-92677-k-of-cambridge-instrument-co-cusc-1943.