Hughes Fawcett, Inc. v. United States

Laweence, Judge:

This controversy concerns the proper dutiable classification of certain imported heel serts, so-called, together with nails and templates, packed in printed paper envelopes.

*2It is stated in the brief of defendant that “The envelope, the container of the merchandise, was by virtue of paragraph 1408, Tariff Act of 1930, assessed with duty (45%) at the rate applicable to the contents. The serts, nails and templates were classified as entireties and duty was assessed at 45 per centum ad valorem under paragraph 397, Tariff Act of 1930, as articles not specially provided for,…