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RMS ELECTRONICS, INC. v. UNITED STATES

No. 75-8-02067.

480 F.Supp. 302 (1979)

RMS ELECTRONICS, INC., Plaintiff, v. UNITED STATES, Defendant. C.D. 4818; Consolidated Court

United States Customs Court.

August 8, 1979.

Attorney(s) appearing for the Case

Sharretts, Paley, Carter & Blauvelt, P. C., New York City (Peter Jay Baskin at the trial; Raymond F. Sullivan, Jr., New York City, with him, on brief), for plaintiff.

Stuart E. Schiffer, Acting Asst. Atty. Gen., Washington, D. C., Joseph I. Liebman, Attorney in Charge, Field Office for Customs Litigation, New York City (Edmund F. Schmidt, New York City, at the trial; Bruce M. Mitchell, Washington, D. C., on brief), for defendant.

FORD, Judge:

The customs authorities at the port of New York assessed duty on certain articles known as baluns, impedance matching couplers, or matching transformers at the rate of 12.5 per centum ad valorem under item 682.05, Tariff Schedules of the United States, as modified by T.D. 68-9, which provides for transformers rated at less than 1 kva.

Plaintiff, in challenging the assessment, contends the importations are dutiable at only 5 per centum ad valorem...

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