Sears Roebuck & Co. v. United States

Memorandum Opinion

DiCarlo, Chief Judge:

In Sears Roebuck & Co. v. United States, 16 CIT 305, Slip Op. 92-60 (April 27, 1992), the court remanded this action to Customs, holding that plaintiff had overcome the presumption of correctness attaching to Customs’ classification of camcorders as a combination article consisting of a television camera and a tape recorder under item 685.49, of the Tariff Schedules of the United States (TSUS). The court found that the merchandise, described in plaintiffs invoices as a “color video sound camera (video camera & recorder),” did not consist of a television…