Montgomery Ward & Co. v. United States

Newman, Judge:

This civil action concerns the proper rate of duty on certain solid-state (tubeless) clock-radios 1 imported from Japan and entered at the port of New York in 1970. The regional commissioner classified the merchandise under item 685.23 of the Tariff Schedules of the United States (TSUS), as modified by T.D. 68-9, and assessed duty at the rate of 11 per centum ad valorem. In liquidating the entry, the clock movements were constructively separated from the radio receivers and assessed with duty in accord-*127anee with headnote 5 of schedule 7, part 2, subpart E. This aspect of the…