Westinghouse Electric Corp. v. United States

Foed, Judge:

The actions listed in schedule “A,” annexed hereto and made a part hereof, are the subject of a motion for judgment on the pleadings filed pursuant to rule 4.9 of the rules of this court. It is contended that certain earphones imported with tape recorders which were classified as “headphones” under item 684.70, Tariff Schedules of the United States, are properly dutiable as parts of tape recorders under item 685.40, Tariff Schedules of the United States.

Defendant in its answers admits that said items were improperly classified under item 684.70., Tariff Schedules of the United…