SEARS, ROEBUCK & CO. v. U.S.

Court No. 86-10-01297.

723 F.Supp. 805 (1989)

SEARS, ROEBUCK & CO., Plaintiff, v. The UNITED STATES, Defendant.

United States Court of International Trade.

September 28, 1989.


Attorney(s) appearing for the Case

Barnes, Richardson & Colburn (Andrew P. Vance, New York City, at trial and on the briefs, appearance by Lonathan D. Hurse, and Josephine Belli, Brooklyn, N.Y., and Melvin E. Lazar, Maplewood, N.J., of counsel), for plaintiff.

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D.C., Joseph I. Liebman, Atty. in Charge, New York City, International Trade Field Office, Commercial Litigation Branch (Saul Davis) (Sliphen Berke, Gen. Atty., U.S. Customs Service, of counsel), for defendant.


MEMORANDUM AND ORDER

RE, Chief Judge:

The question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan, and described on the customs invoice as "tuner," "amplifier," "turntable," and "dual cassette deck."

The merchandise was classified by the Customs Service as individual components under the Tariff Schedules of the United States (TSUS), as follows:

the "tuner...

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