Case Name: The H. J. Ashe Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-04-17
Citations: 60 Cust. Ct. 1034
Docket Number: No. P68/209; protests 65/25221, etc. (Los Angeles)
Parties: The H. J. Ashe Co., Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1034–1035

Head Matter:
Before the Second Division,
April 17, 1968
No. P68/209.
protests 65/25221, etc. (Los Angeles).
The H. J. Ashe Co., Inc., et al. v. United States,

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 plaintiffs was sustained.