Case Name: Protests 939206-G, etc., of Carl Zeiss, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-03
Citations: 1 Cust. Ct. 425
Docket Number: No. 39508
Parties: Protests 939206-G, etc., of Carl Zeiss, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 425–426

Head Matter:
No. 39508.
Protests 939206-G, etc., of Carl Zeiss, Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
It appeared that certain items are parts of photo-microscopic apparatus similar to those the subject of United States v. Leitz (24 C. C. P. A. 139, T. D. 48622). The protests also relate to a vertical camera, •filters, lens holders, and finders the same as those before the court in United States v. Zeiss (24 C. C. P. A. 145, T. D. 48624). These items were therefore held dutiable as parts of cameras at 20 percent under paragraph 1551.