Sears, Roebuck & Co. v. United States

MEMORANDUM AND ORDER

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan, and described on the customs invoice as “tuner,” “amplifier,” “turntable,” and “dual cassette deck.”

The merchandise was classified by the Customs Service as individual components under the Tariff Schedules of the United States (TSUS), as follows:

the “tuner” under item 685.24, dutiable at 7.7% ad val.;

the “amplifier” under item 684.70, dutiable at 5.9% ad val.;

the “turntable” under item 685.36, dutiable at 4.5% ad…