Case: Torch Mfg. Co., Inc. v. United States
Abbreviation: Torch Mfg. Co. v. United States
Decision Date: 1968-04-23
Docket Number: No. P68/215; protests 64/15281 (B), etc. (Los Angeles)
Citation: 60 Cust. Ct. 1036
Volume: 60
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Torch Mfg. Co., Inc. v. United States,
Judges: 
Pages: 1036–1036

Head Matter:
Before the Second Division,
April 23, 1968
No. P68/215.
protests 64/15281 (B), etc. (Los Angeles).
Torch Mfg. Co., Inc. 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 plaintiff was sustained.