Fanon Electronic Industries, Inc. v. United States

Foed, Judge:

This case involves the proper classification of a wired intercom which was assessed with duty at the rate of 17.5 per centum ad valorem under item 684.62, Tariff Schedules of the United States, as telephonic apparatus and instruments.

Plaintiff primarily contends the merchandise to be properly subject to duty at 15 per centum ad valorem under item 684.70, Tariff Schedules of the United States, as electric sound amplifier sets. Alternatively, claims are made under item 685.70 as sound signalling apparatus which provides for duty at the rate of 8.5 per centum ad valorem or at 11.5…