Quigley & Manard, Inc. v. United States

Landis, Judge:

The issue in this case is whether certain merchandise imported from Canada and described in thé customs entry papers as television coils was properly classified by customs as inductors under TSUS item 682.60, dutiable at 15% ad valorem, or should be classified as contended by plaintiff as parts of television apparatus under TSÜS item 685.20, dutiable at 10% ad valorem.

*51This action involves ten protests consolidated for trial. The television coils described on the entry papers are identified by part numbers, this litigation being limited to part numbers 73B45-243, 73B53-251,…