Sprague Electric Co. v. United States

Ford, Judge:

This action by American manufacturers is brought pursuant to provisions contained in 19 U.S.C., section 1516(b). Tlie merchandise involved was imported by Montgomery Ward & Co., the *137party-in-interest, and is described on tbe invoice as ceramic capacitors by tbe Japanese manufacturer, KCK Co. Ltd. Tbe regional commissioner of customs at tbe port of New York classified said capacitors under tbe provisions of item 685.80, Tariff Schedules of tbe United States, wbicb provides as follows:

685.80 Electrical capacitors, fixed or variable_ 12% ad val.

Plaintiffs contend tbe merchandise…