Tanross Supply Co., Inc. v. The United States

RICH, Judge.

This appeal is from the judgment of the United States Customs Court, Second Division, C.D. 3870, insofar as it overruled two protests by appellant to the classification of merchandise described as “#1000 Educational Kits” and “#1553 Microscope Dissecting Kits” as “sets” under Item 651.75 of the Tariff Schedules of the United States (TSUS). We affirm the judgment as to the #1000 kits and reverse as to the #1553 kits. Although the classifications were both under the same TSUS item, they present different questions and will therefore be discussed separately.

I. # 1000 Educational Kits

T…