E. M. Stevens Corp. v. United States

Oliver, Chief Judge:

This case involves a question of what is known in tariff parlance as “entireties.” The plaintiff imported an article having the trade name of “Groom-Aide,” which consists of a long handle, at one end of which is fastened a shoehorn and at the other end a clothesbrush. It was described on the invoices as “Combination Clothesbrush & Shoehorn” and was entered as dutiable at the rate of 17 per centum ad valorem under the provision in paragraph 339 of the Tariff Act of 1930, as amended by T.D. 54108, for “household * * * utensils * * * not specially provided for * * * not…