Mitsui & Co. v. United States

Re, Judge:

The legal question presented in this case pertains to the proper rate of duty to be assessed on certain merchandise described on the customs invoice as “Transistor Clock Lamp Radio ‘Viscount Brand’ ”. It was imported from Japan and was entered at the port of New York in October 1967. The importation, by admission in the pleadings, is a “combination article consisting of a radio, a clock movement, and a lamp.” It is not disputed that the clock move*55ment is American-made and is fitted “with a dial and bands of Japanese origin.

The lamp portion was assessed at 19 per centum ad valorem…