J. E. Bernard & Co. v. United States

Rich, Judge.

This appeal is from the judgment of the United States Customs Court, 71 Cust. Ct. 112, C.D. 4483, 371 F. Supp. 1393 (1973), overruling-in part appellants’ consolidated protests against the classification of merchandise imported from England in 1966 and 1969. We affirm.

The merchandise consists of miniature electrical devices, invoiced as microphones, coils, and receivers, which the Government concedes were intended for assembly into hearing aids.1 Appellants claim the goods are classifiable under item 709.50, TSUS, as parts of hearing aids. The microphones and receivers were…