S. S. Sarna, Inc. v. United States

Oliver, Chief Judge:

These protests have been limited to four items, identified herein as follows:

Entry No. Item Invoice description Exhibit No.

12364 M-78 Large Door knocker Colored_1

12364 230-A Bell Bottle Openers Eng-2

77366 59805 218-N 181 Candle holders Nokdar-3 brass bell brackets elephant design_4

In classifying the bottle opener (plaintiff’s exhibit 2) and the candleholder (plaintiff’s exhibit 3), the collector regarded each of those items as consisting *445of two separate entities, i.e., a household utensil composed of brass, dutiable at 15 per centum ad valorem under paragraph 339 of the…