Question: Zeiss imported ZMS 319 microscopes, stands, and accessories, including a camera-all specially tailored for neurosurgical use. Customs classified the ZMS 319 under Heading 9011 for
Zeiss imported ZMS 319 microscopes, stands, and accessories, including a camera-all specially tailored for neurosurgical use. Customs classified the ZMS 319 under Heading 9011 for "stereoscopic compound microscope with a means for photographing the image." Zeiss disagreed, arguing that the article should be classified under Heading 9018 for "Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments." Zeiss filed a protest and then brought this action in the Court of International Trade. The court held for the government, and Zeiss appealed.
1. What sources does the court rely on to determine common and commercial meanings?
2. Why is "compound microscope" an eo nomine term, and what does the court mean when it says, "that includes all forms of the named article?"
3. Which of the two headings is more specific, and why?
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