Case Name: Protests 102933-K, etc., of Cambridge Instruments Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-05-10
Citations: 12 Cust. Ct. 308
Docket Number: No. 49403
Parties: Protests 102933-K, etc., of Cambridge Instruments Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 308–308

Head Matter:
No. 49403.
Protests 102933-K, etc., of Cambridge Instruments Co., Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
At the hearing the examiner testified that the compressometers and the extensometer are similar to those involved in United States v. American Machine & Metals Inc. (29 C. C. P. A. 137, C. A. D. 183), the record in which was incorporated herein. He also stated that the marking-off tools are properly dutiable under paragraph 397. In accordance therewith and following C. A. D. 183, the protests were' sustained as to the compressometers and extensometer, and the. marking-off tools were held dutiable at 45 percent under paragraph 397, as claimed.