Craig Corp. v. United States

Watson, Judge:

This case places in issue the tariff consequences of the presence of an “on-off” switch on certain imported microphones designed for use with tape recorders. Plaintiff claims that the presence of the switch makes them more than microphones and precludes defendant’s classification of the importations as microphones under item 684.70 of the Tariff Schedules of the United States, as modified by T.D. 68-9.1 Plaintiff seeks classification of these articles as parts of tape recorders2 under item 685.40 of the TSUS, as modified, supra.3

Although the importations are indisputably parts…