Remington Rand Div. of Sperry Rand Corp. v. United States

The issue presented by this appeal is whether the imported “Charge-A-Lite” rechargeable flashlight is dutiable as a “flashlight,” within paragraph 353 of the Tariff Act of 1930, as modified. The statutes involved are:

Paragraph 353:

* * * articles having as an essential feature an electrical element or device * * *; all the foregoing, and parts thereof, finished or unfinished, wholly or in chief value of metal, and not specially provided for, 35 per centum ad valorem.

Paragraph 353 (as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121,165, T.D.…