Sangamo Capacitor Division v. United States

Ford, Judge:

This action involves the proper classification of silvered mica plates in four frame sizes which are designated as D-10, D-15, D-19 and D-30. The merchandise was classified under Item 685.80 as Electrical Capacitors, fixed or variable, which provides for a rate of duty of 10% ad valorem.

Plaintiff claims the merchandise is entitled to entry free of duty under the Generalized System of Preferences under A516.94 as articles not specially provided for, of mica or A656.15 as articles of silver.

The statutory provisions and headnotes involved herein provide, so far as is pertinent, as…