United States v. General Electric Co.

The United States, defendant below, appeals from the decision and judgment of the United States Customs Court, Second Division,1 which held that the imported earphones and jacks were improperly classified by the District Director of Customs at the port of Buffalo, New York. The earphones were classified under item 684.70 of the Tariff Schedules of the United States (TSUS) as headphones, and were assessed with duty at 15 per centum ad valorem. The jacks were classified as electrical apparatus for making or breaking electrical circuits or making connections hi electrical circuits under item…