Audiovox Corp. v. United States

Newman, Judge;

In this action, plaintiff contests the classification by Customs at the Port of New York of certain merchandise imported from Taiwan during the years 1977 and 1978 described on the commercial invoices as “FM Micro-Converter Radio, Model No. FMC-1C, Audiovox Brand.” Customs classified the imports (excepting those in entry No. 519854) as solid-state (tubeless) radio receivers designed for motor-vehicle installation, and assessed duty at the rate of 10.4 per centum ad valorem, as specified in item 685.21 of the Tariff Schedules of the United States (TSUS). In entry No. 519854,…