J. E. Bernard & Co. v. United States

Oliver, Chief Judge:

This ease involves certain plastic eases permanently fitted with manicure sets, consisting of a pair of scissors, two cuticle pushers, a nail file, and tweezers. The collector assessed duty on the merchandise on the basis that the cases, and the articles comprising the sets, were separate entities.

The protest was the subject of our decision in J. E. Bernard & Co., Inc. v. United States, 45 Cust. Ct. 375, Abstract 64902, wherein we sustained plaintiff’s claim for classification of the merchandise as an entirety, and held the entity— eases with manicure sets — to be properly…