John H. Faunce Phila., Inc. v. United States

DonloN, Judge:

Electrolytic condensers, imported from West Germany, were entered as radio parts, dutiable at 12y2 percent under modified paragraph 353. The collector at Philadelphia classified the condensers as articles suitable for the control, distribution, modification, production or rectification of electrical energy, likewise under modified paragraph 353, but dutiable at 15 percent under a different enumeration.

*33Plaintiff’s two protests, consolidated for purposes of trial, claim that the condensers at bar should be classified, as they were entered, as parts of radios, on the ground that…