Protest 112997-K of New York Merchandise Co.

Opinion by

Lawrence, J.

The uncontradicted evidence showed that the sewing sets in question are similar in all material respects to those the subject of Levin Bros. v. United States (11 Cust. Ct. 74, C. D. 797), which record was incorporated herein. Following the cited decision the contents of the sewing sets were held classifiable as separate and distinct entities and therefore- dutiable as follows: (1) The needles to be entitled to free entry under the provision in paragraph 1724 for “Needles, hand sewing or darning”; (2) the thimbles at 40 percent under paragraph 339 as household utensils;…