Baumgarten v. United States

Rao, Chief Judge:

This protest involves certain merchandise identified on the entry as “1 case Manicure Sets in leather containers, other”. The sets consist of a pair of hand scissors and a letter opener fitted into a leather case. The said merchandise was classified under item 651.75 of the Tariff Schedules of the United States as sets which contain two or more articles provided for in subpart E, part 3, schedule 6 of the said tariff schedules. Duty was assessed at the converted rate of 74.26 per centum ad valorem by virtue of headnote 5, sub-part E, part 3, schedule 6 of the Tariff Schedules…