Siemens America, Inc. v. United States

Newman, Judge:

This action is before me pursuant to a remand issued by the Court of Customs and Patent Appeals in The United States v. Siemens America, Inc. and Siemens Corporation, 68 CCPA -, C.A.D. 1266, 653 F. 2d 471 (June 25, 1981, rehearing denied August 27, 1981).

Background

In my decision (84 Cust. Ct. 180, C.D. 4856, 496 F. Supp. 266 (1980)) the imported merchandise, known as surge voltage protectors (SVPs), was held to be improperly classified by Customs as “other electrical apparatus * * * for the protection of electrical circuits” under item 685.90 of the Tariff Schedules of the…