Humphreys v. United States

FoRD, Judge:

The merchandise, the subject of this protest, was classified under the provisions of the Tariff Schedules of the United States, item 685.50, as “other” radiotelegraphic or radiotelephonic transmission and reception apparatus, dutiable at 15 per centum ad valorem. Plaintiffs contend that the merchandise, invoiced as “stereo cabinets,” is classifiable under TSUS, item 727.35, as other wood furniture, dutiable at 10.5 per centum ad valorem, or, alternatively, as parts of a radio-phonograph combination under TSUS, item 685.30, dutiable at 13.75 per centum ad valorem.

The competing…