United States v. F. W. Woolworth Co.

This is an appeal from a judgment of the United States Customs Court, Second Division.

Merchandise, consisting of bell-shaped metal articles, suspended from ornamental metal stands, and metal mallets for striking the bell-shaped articles, was assessed for duty by the collector at the port of New York as entireties, at 50 per centum ad valorem under paragraph 364 of the Tariff Act of 1930, which reads:

Par. 364. Bells (except church and similar bells and carillons), finished or unfinished, and parts thereof, 50 per centum ad valorem.

The importer protested, claiming that the imported articles…