Symphonic Electronics Corp. v. United States

Memorandum Opinion and Order

Newman, Judge:

The parties in this civil action have filed cross-motions for summary judgment pursuant to rule 8.2. For the reasons stated herein, the cross-motions are denied.

The issue involves the proper tariff classification of plaintiff’s Model R.860 AM/FM/MPX stereo “chassis”, which was imported from Japan in 1972. The district director at the port of Boston assessed duty on the merchandise at the rate of 10.4 per centum ad valorem under the provision in item 685.23, TSUS, as modified by T.D. 68-9, for “Solid-state (tubeless) radio receivers”. Plaintiff claims…