Miniature Fashions, Inc. v. United States

Rao, Chief Judge:

The instant protest is before us for the second time, rehearing having been granted to hear additional testimony and receive new evidence. The issue presented here, as at the prior hearing of this case, is whether certain design-, fabric-, and pattern-matched two-piece shirt-short sets, invoiced as “cabana sets” and designed, manufactured, intended for sale together, and, in fact, sold together as sets, constitute entireties for tariff purposes. The collector of customs at the port of New York has taken the position that these two-part sets are not entireties, but rather are…