Arthur J. Humphreys, Packard-Bell Electronics v. The United States

BALDWIN, Judge.

This is an appeal from the decision and judgment of the United States Customs Court, Second Division, 59 Cust.Ct. 231, C.D. 3128, overruling appellants’ protest taken against the classification of certain wooden stereo cabinets for radio-phonograph combinations, used in the assembly of Packard-Bell Model RPC 30 consoles. The cabinets, which were imported from Canada and are stipulated to be in chief value of wood, were assessed at 15% ad valorem under item 685.50, TSUS 1 which embraces “ * * * radiobroadcasting * * * reception apparatus * * * phonographs * * * all the…