Remington Rand Div. of Sperry Rand Corp. v. United States

Foed, Judge:

The merchandise the subject of this protest consists of rechargeable flashlights, which were classified by the collector of customs under the provisions of paragraph 353 of the Tariff Act of 1930, which, so far as is pertinent herein, provides as follows:

******* articles having as an essential feature an electrical element or device, * * * ; all the foregoing, and parts thereof, finished or unfinished, wholly or in chief value of metal, and not specially provided for, 35 per centum ad valorem.

Duty was so assessed under said act, as originally enacted, since “flashlights” were…