Schwartz-Gilbert Co. v. United States

Oliver, Chief Judge:

The merchandise at bar is described on the invoice in one instance as a jam jar and chrome spoon and as a glass sugar pot and chrome spoon on the other invoice. It was assessed with duty as entireties under paragraph 218 (f) of the Tariff Act of 1930 as blown glassware or articles composed in chief value thereof at 60 percent ad valorem. Plaintiff by its protest claims the spoon and the jar and the glass sugar pot and spoon are not entireties but are separately dutiable, the spoon at 40 percent ad valorem under the provisions of paragraph 339 as a table, household,…