Robert Bosch Corp. v. United States

RAO, Chief Judge:

The merchandise involved in these two consolidated protests consists of radios and radio antennas which were assessed with duty at the rate of 12.5 per centum ad valorem under item 685.22 of the Tariff Schedules of the United States. It is the contention of the plaintiffs herein that these articles are solely used and dedicated for use in automobiles, and, therefore, should be classified as parts of automobiles subject to duty at the rate of 8.5 per centum ad valorem under item 692.27 of the said tariff schedules.

The relevant provisions of the tariff schedules read as follows: