Better Houseware Co. v. United States

OliveR, Chief Judge:

This protest relates to merchandise described on the invoice as “Table Crumbers,” consisting of two articles, i. e., a brush (plaintiff’s exhibit 1-A) and a tray (plaintiff’s exhibit 1-B). The collector considered the two items as separate entities. The brushes were assessed with duty at the rate of 50 per centum ad valorem under, the provision in paragraph 1506 of the Tariff Act of 1930 for brushes, not specially provided for. The trays were classified as household utensils, not specially provided for, under paragraph 339 of the Tariff Act of 1930, as modified by T. D.…