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

Mollison, Judge:

The merchandise the subject of this protest consists of plastic cases permanently fitted with manicure sets. By agreement of counsel for the parties, plaintiffs’ collective exhibit 1 is in evidence before us as representative of the merchandise. It consists of a plastic case containing pockets and loops of plastic material, holding a pair of scissors, two cuticle pushers, a nail file, and tweezers.

The collector assessed duty on the cases and the individual articles comprising the sets on the basis that they were separate entities. The plaintiff claims that the cases and their…