North America Foreign Trading Corp. v. United States

Ford, Judge:

This matter presents for determination the question of whether certain earphones imported with radios but which may be used with other equipment such as tape recorders, dictating machines, television sets, etc., are dutiable as entireties with the radio under the provisions of paragraph 353, Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, 86 Treas. Dec. 121, T.D. 52739. Certain subminiature earphones imported with radios and dedicated to use with them are conceded to be subject to classification as “parts” of radios by virtue…