Miniature Fashions, Inc. v. United States

Rao, Judge:

The question raised by the instant protest is whether

or not certain so-called cabana sets, consisting of children’s apparel in the form of shorts and design-matched uppers, constitute entireties for customs purposes. The collector of customs at the port of New York has taken the position that these two-part sets are not entireties and, accordingly, assessed duty thereon as follows: The uppers within the provision for shirts in paragraph 919 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T.D. 51802, at the rate of 25 per…