Novelty Import Co. v. United States

Maletz, Judge:

This case involves the tariff status of an article invoiced as a “Small Nud Nick w/gold ball chain” that was imported from Japan via the port of New York in June 1965. The article was classified 'by the government as an entirety, i.e., a key chain, under item 740.35 of the Tariff Schedules of the United States which covers “[jjewelry and other objects of personal adornment * * * [v]alued over 20 cents but not over $5 per dozen pieces or parts.” 1 In accordance with this classification, duty was assessed at the rate of 55 percent.

Plaintiff claims the article is not an entirety…