Continental Exchange, Ltd. v. United States

Ford, Judge:

The imported merchandise in controversy herein consists of small, portable, rechargeable flashlights, illustrated by plaintiff’s exhibits 1 and 2, the first being open to expose its inner workings, the second representing the article intact. The merchandise was classified by the collector of customs under item 683.70, part 5, schedule 6 of the Tariff Schedules of the United States.

The plaintiff claims the merchandise is properly classifiable under item 685.70 of TSUS under the provision for bells and other sound or visual signalling apparatus, or, in the alternative, under item…