Biddle Purchasing Co. v. United States

This is an appeal by the importer from a judgment of the U.S. Customs Court, Second Division (C.D. 2345), which overruled its protest against the collector’s classification of flashlights under paragraph 353 of the 1930 Tariff Act, as modified.

As stipulated by the parties before the Customs Court and as illustrated by Exhibit 1, the imported merchandise consists of common two-cell flashlights, imported without batteries 'but with the incandescent bulb. The parties further stipulated that the flashlights are in chief value of iron or steel and are not plated with platinum, gold or silver and…