Lloyds Electronics, Inc. v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Taiwan and described on the customs invoice as “AM/FM-FM Receiver with Clock Radio and Stereo Cassette Recorder Player.”

The imported merchandise was classified by the Customs Service under a basket provision for radio combinations, “whether or not incorpo*165rating clocks or other timing apparatus,” under item 685.50, TSUS, with duty assessed at the rate of 6.2 per centum ad valorem. Plaintiff protests this classification, and contends that the…