Midland International Corp. v. United States

Ford, Judge:

The protests listed above, consolidated for the purpose of trial, are directed against the classification by the collector of customs at St. Louis, Missouri, of certain earphones imported in conjunction with tape recorders. The earphones were classified under the provisions of paragraph 353, Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, as articles suitable and producing, rectifying, controlling, or distributing electrical energy and, as such, were assessed with duty at the rate of 15 per centum ad valorem.

Plaintiff,…