Naumes Forwarding Service v. United States

Oliver, Chief Judge:

This case relates to two items of merchandise, described on the invoice as “Buckle Lighter — Hard Chrome finish,” and “Buckle Lighter Gold finish.”

*442The collector regarded the components of the articles as separate entities and assessed duty accordingly. The lighters were assessed with duty at combined rates equivalent to 110 per centum ad valorem under the provisions of paragraph 1527 (c) (2), as originally enacted, and the buckles were assessed with duty at the rate of 65 per centum under paragraph 1527 (c) (2), as modified by T. D. 51802, supplemented by T. D. 51898.

Plaint…