B & E Sales Co. v. United States

Re, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Hong Kong, and described on the customs invoice as "headphone radios.”

The parties are before the court on cross-motions for summary judgment. The merchandise was classified by the Customs Service as "solid-state (tubeless) radio receivers” under item 685.24 of the Tariff Schedules of the United States (TSUS). Consequently, the merchandise was assessed with duty at a rate of 8.8 per centum ad valorem.

Plaintiff protests this classification…