S. S. Kresge Co. v. United States

Lawrence, Judge;

Three protests enumerated in the annexed schedule, attached to and made part of this decision, were consolidated for trial.

The importations of merchandise described on the invoices as “manicure sets in plastic leather cases” were classified by the collector of customs as follows:

The tweezers and nail files, within the specific provision therefor in paragraph 354 of the Tariff Act of 1930 (19 U.S.C. § 1001, par. 354), as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, and assessed with duty at 40'per centum ad valorem; the scissors,…