Case Name: Protests 913884-G, etc., of Taylor Instrument Co. (Rochester)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-04-22
Citations: 4 Cust. Ct. 451
Docket Number: No. 43548
Parties: Protests 913884-G, etc., of Taylor Instrument Co. (Rochester).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 451–451

Head Matter:
No. 43548.
Protests 913884-G, etc., of Taylor Instrument Co. (Rochester).

Opinion:
Opinion by
Dallinger, J.
It was found that certain of the merchandise consists of aneroid barometers chiefly used in the home for utilitarian purposes, but the record failed to disclose that the articles are not composed of aluminum or of iron or steel enameled or glazed with vitreous glasses. As to those items the protests were overruled. Aneroid barometers chiefly used by surveyors were held dutiable as surveying instruments at 40 percent under paragraph 360.