Marset, Inc. v. United States

WilsoN, Judge:

This case presents a question involving the doctrine of entireties, i.e., whether two articles, each physically separate from the other but imported at one time, are to be considered as a single entity for tariff classification purposes. The ultimate consignee in the case at bar imported, in one shipment, 600 cardboard containers each labeled “Gold Ink.” Inside of each container were two cans, each weighing 1 pound, one can labeled “Gold Ink Paste” and the other labeled “Gold Ink Varnish.”

The collector of customs treated the imported merchandise as two separate tariff entities…