Lafayette Radio Electronics Corp. v. United States

Newman, Judge:

This case presents for our determination the issue of whether a portable transistor radio and its leather case constitute an entirety for tariff purposes.

The imported radios and oases were classified by the collector as two separate articles: the radios were assessed with duty at the rate of 12% per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, as radios wholly or in chief value of metal; the leather cases were assessed with duty at the rate of 20 per centum ad…