Astra Trading Corp. v. United States

Ford, Judge:

The importation involved in this protest, invoiced as “Flashlight Tool,” consists of two basic components, a flashlight and a screwdriver set. The collector classified the flashlight component under paragraph 353, Tariff Act of 1930, as “flashlights” and, as such, assessed duty thereon at the rate of 35 per centum ad valorem. The screwdriver component, consisting of four screwdriver blades and a chuck affixed to a U-shaped bracket, was classified as an entirety under the provisions of paragraph 396, Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement…