Lenkurt Electric Co. v. United States

DoNLON, Judge:

The articles at bar are identified as supergroup modems. They were imported from France and are components of equipment for the transmission and reception, by electromagnetic radio waves, of messages which originate and terminate through telephone equipment and over telephone wires.

The supergroup modems at bar were classified in liquidation as telephone apparatus, under the Tariff Act of 1930, paragraph 353, and charged with duty at the modified rate of 17% percent ad valorem.

Plaintiffs’ protest claim is that tariff classification should be as radio apparatus, or parts thereof,…