Shalom Baby Wear, Inc. v. United States

Foed, Judge:

Upon importation, certain hooded parkas each containing a braided drawstring in the hood were classified by the collector of customs at the port of New York under the provisions *207of paragraph 1529(a), Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, 91 Treas. Dec. 150, T.D. 54108, as articles in part of braid. Consequently duty was assessed at the rate of 42% per centum ad valorem as prescribed.

' Plaintiff contends the parka and the drawstring should not have been appraised as entireties and hence…