Air-Sea Forwarders, Inc. v. United States

Richardson, Judge:

The merchandise in this case, described on the invoice as flexible neck inspection fights, was exported from Japan in December, 1971, entered at the port of Los Angeles-Long Beach, California, and classified in liquidation under TSUS item 683.70 as flashlights at the duty rate of 35 per centum ad valorem. Plaintiff claims that the fights should be classified under TSUS item 683.80 as other portable electric lamps with self-contained electrical source at the duty rate of 13.75 per centum ad valorem.

The imported article consists of two parts, (1) a cylindrical plastic case…