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NICHIMEN CO., INC. v. UNITED STATES

No. 77-11-04590.

565 F.Supp. 148 (1983)

NICHIMEN CO., INC., Plaintiff, v. UNITED STATES, Defendant.

United States Court of International Trade.

April 6, 1983.

Attorney(s) appearing for the Case

O'Neill, DiManno & Kelly, New York City (Urban S. Mulvehill, at the trial; Urban S. Mulvehill, New York City, on the brief), for plaintiff.

J. Paul McGrath, Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, Commercial Litigation Branch, New York City (Saul Davis, New York City, at the trial and on the brief), for defendant.

BERNARD NEWMAN, Judge:

This action presents a problem frequently raised affecting the classification of merchandise for customs duty purposes referred to as "entireties".

I.

In July and August, 1976, plaintiff imported in the same shipments, but in separate packages, certain radio chassis and tape players from Hong Kong.1 Customs at the Port of New York initially classified the imports under item A 678.50 of the Tariff...

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