Nichimen Co., Inc. v. United States

BERNARD NEWMAN, Judge:

This action presents a problem frequently raised affecting the classification of merchandise for customs duty purposes referred to as “entireties”.

I

In July and August, 1976, plaintiff imported in the same shipments, but in separate packages, certain radio chassis and tape players from Hong Kong. 1 Customs at the Port of New York initially classified the imports under item A 678.50 of the Tariff Schedules of the United States (TSUS), which classification entitled the merchandise to duty-free entry pursuant to the Generalized System of Preferences. However, the entries…