LANDIS, Judge:
These two cases, consolidated for trial without objection, involve merchandise imported from England and entered at Chicago in November 1966 (protest 69/1961) and November 1969 (protest 70/45630).
The imported merchandise is of three classes, viz: microphones, receivers, and coils which plaintiffs in their complaints (depending on the date of importation) claim are properly classifiable at 12 per centum and 9.5 per centum ad valorem as parts...
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