Torch Mfg. Co. v. United States

60 Cust. Ct. 1036, 1968 Cust. Ct. LEXIS 1872
United States Customs Court·Decided April 23, 1968·No. No. P68/215; protests 64/15281 (B), etc. (Los Angeles)·Published

Opinion

Ford, J.

In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of batteries, classified as entireties with flashlights, similar in all material respects to those the subject of Torch Mfg. Co., Inc. v. United States (57 Cust. Ct. 521, C.D 2863), wherein the court held that the flashlights and batteries were separate entities rather than an entirety and were separately dutiable, the claim of the plaintiff was sustained.

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Torch Mfg. Co. v. United States, 60 Cust. Ct. 1036, 1968 Cust. Ct. LEXIS 1872 (cusc 1968).

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Related

Torch Mfg. Co. v. United States
57 Cust. Ct. 521 (U.S. Customs Court, 1966)