Standard Brands Paint Co. v. United States

Watson, Judge:

This civil action raises in a somewhat novel manner the question of “entireties”. The central dispute is whether the *76importations are to be considered for tariff purposes as separate parts or in some more unified form. The importations consist of separate packages of wooden picture frame moldings in a range of styles and lengths. Each package contains two equal lengths of molding with their ends mitered (cut at an angle for joining purposes) and two nails. They were classified as wood moldings pursuant to item 202.66 of the Tariff Schedules of the United States, as modified by…