Wilshire Industries, Inc. v. United States

Newman, Judge:

This protest concerns the proper classification of certain fireplace accessories imported from Japan. The merchandise was imported as four piece sets consisting of:

a stand comprised of a base, bracket, and shaft;

a brush;

a poker; and

a shovel.

The components of the fireplace sets were classified and assessed with duty as separate articles in the following manner: the stand *86(base, bracket, and shaft as an entirety) was assessed with duty at the rate of 17 per centum ad valorem under item 653.95 of the Tariff Schedules of the United States (TSUS); the brush was assessed with duty at…