Berg Importing Co. v. United States

Rao, Judge:

The merchandise which is the subject of this controversy consists of certain ornamental wood carvings imported at the same time as, and in the same shipment with, movements and cases for cuckoo clocks. The collector of customs at the port of *211entry looked upon each movement and case, and the particular set of wood carvings bearing the same invoice item number, as an entirety — a cuckoo clock in a knocked-down condition. Invoking the provision for clocks in paragraph 368 (a) of the Tariff Act of 1930, the collector assessed duty upon the entirety at the ad valorem rate of 65 per…