London Records, Inc. v. United States

OliveR, Judge:

The protest at bar concerns an importation of merchandise invoiced as “London Records LL-DJ 12" Long Playing (Promotional Samples — Not for Sale * * *).” The collector assessed them with duty at 10 per centum ad valorem as phonograph records under item 724.25 of the Tariff Schedules of the United States. It is not disputed that the articles are phonograph records, plaintiff’s sole claim being that they are entitled to duty-free status under the provisions of item 860.30 of the tariff schedules as sample merchandise. The tariff provisions involved read as follows:

724.25…