Torch Mfg. Co. v. United States

Fokd, Judge:

The merchandise, the subject of the protests consolidated for the purposes of trial, listed in schedule “A,” annexed hereto and made a part hereof, consists of certain five-cell flashlights and 'batteries. The imported articles were imported together but were invoiced and entered separately. The flashlights and batteries were classified by the collector of customs as entireties and assessed with duty at the rate of 35 per centum ad valorem under paragraph 353, Tariff Act of 1930, as articles having as an essential feature an electrical element or device. The collector considered…