Motorola, Inc. v. United States

Ford, Judge:

By this action, plaintiffs seek to recover a portion of the 16 per centum ad valorem duties assessed by the collector of customs on certain magnetic earphones, under the provisions of paragraph 353 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, which provides as follows:

Articles suitable for producing, rectifying, modifying, controlling, or distributing electrical energy, and articles having as an essential feature an electrical element or device, such as electric motors, fans, locomotives, portable tools,…