Rms Electronics, Inc. v. United States

Foed, Judge:

The Customs authorities at the Port of New York assessed duty on certain articles known as baluns, impedance matching couplers, or matching transformers at the rate of 12.5 per centum ad valorem under item 682.05, Tariff Schedules of the United States, as modified by T.D. 68-9, which provides for transformers rated at less than 1 kVA.

Plaintiff, in challenging the assessment, contends the importations are dutiable at only 5 per centum ad valorem as television apparatus and parts, as provided for under item 685.20, Tariff Schedules of the United States, as modified by T.D. 68-9.…