LAFAYETTE RADIO ELECTRONICS CORP. v. UNITED STATES

C.D. 3672; Protest Nos. 65/14857-14498-63.

294 F.Supp. 950 (1969)

LAFAYETTE RADIO ELECTRONICS CORP. v. UNITED STATES.

United States Customs Court, First Division.

January 21, 1969.


Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (James S. O'Kelly and Hadley S. King, New York City, of counsel), for plaintiff.

Carl Eardley, Acting Asst. Atty. Gen. (Bernard J. Babb, New York City, and Velta A. Melnbrencis, trial attys.), for defendant.

Before WATSON, MALETZ, and NEWMAN, Judges.


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 cases were classified by the collector as two separate articles: the radios were assessed with duty at the rate of 12½ per centum ad valorem under paragraph 353 of the Tariff Act of 1930, as modified by the Torquay...

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