Protests 92677-K of Cambridge Instrument Co.

U.S. Customs Court

Protests 92677-K of Cambridge Instrument Co.

11 Cust. Ct. 203

United States Customs Court·Decided July 2, 1943·No. No. 48502·Published

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.

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

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