Symphonic Electronics Corp. v. United States

Newman, Judge:

These two consolidated protests concern the proper dutiable status of certain merchandise invoiced as “B835 AM/FM tuners” imported by plaintiff from Taiwan through the port of Boston, Mass, in June 1970.

The merchandise was classified by the district director of customs as “solid-state (tubeless) radio receivers” under item 685.23 of the Tariff Schedules of the United States (TSUS), modified by T.D. 68-9, and assessed with duty at the rate of 11 per centum ad valorem.

Plaintiff advances five alternative claims under the following TSUS item numbers: 685.25, 685.30, 685.50, 678.50…