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HUMPHREYS v. UNITED STATES

C.D. 3128; Protest Nos. 65/3452-24713.

272 F.Supp. 951 (1967)

Arthur J. HUMPHREYS and Packard-Bell Electronics v. UNITED STATES.

United States Customs Court, Second Division.

September 25, 1967.

Attorney(s) appearing for the Case

Glad & Tuttle, San Francisco, Cal. (Robert Glenn White, San Francisco, Cal., of counsel), for plaintiffs.

Carl Eardley, Acting Asst. Atty. Gen. (Sheila N. Ziff, and Andrew P. Vance, New York City, trial attorneys), for defendant.

Before RAO, Chief Judge, and FORD, Judge.

FORD, Judge.

The merchandise, the subject of this protest, was classified under the provisions of the Tariff Schedules of the United States, item 685.50, as "other" radiotelegraphic or radiotelephonic transmission and reception apparatus, dutiable at 15 per centum ad valorem. Plaintiffs contend that the merchandise, invoiced as "stereo cabinets," is classifiable under TSUS item 727.35 as other wood furniture, dutiable at 10.5 per centum ad valorem, or, alternatively...

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