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RANK PRECISION INDUSTRIES, INC. v. UNITED STATES

C.D. 4866; Court No. 76-12-02771.

498 F.Supp. 1348 (1980)

RANK PRECISION INDUSTRIES, INC., Plaintiff, v. UNITED STATES, Defendant.

United States Customs Court.

July 28, 1980.

Attorney(s) appearing for the Case

Siegel, Mandell & Davidson, New York City (Herbert T. Posner, East Windsor, N. J., of counsel), for plaintiff.

Alice Daniel, Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Atty. in Charge, Field Office for Customs Litigation, and Sidney N. Weiss, Trial Atty., New York City, for defendant.

NEWMAN, Judge:

This action presents for determination the proper classification, and hence the proper rate of duty, for a "Varotal 30 lens package" imported by plaintiff from England and entered at the port of Chicago, Illinois on June 25, 1974. In liquidating the entry, Customs classified the imported article as a mounted lens (other than projection) under item 708.23 of the Tariff Schedules of the United States (TSUS), as

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