Digital Equipment Corp. v. United States

MEMORANDUM OPINION

WATSON, Judge:

This case places in issue the tariff classification of merchandise which can be generally described as power supplies for computers. The Customs Service classified this merchandise as “rectifiers and rectifying apparatus” under Item 682.60 of the Tariff Schedules of the United States (“TSUS”). The plaintiff claims that these articles are properly classifiable under a provision which recognizes their use as parts of computers, namely, as “parts of automatic data-processing machines and units thereof” under Item 676.52 (now Item 676.54), TSUS. The resolution of…