Citations
- 285 F. Supp. 177
Full opinion text
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, subpart E, part 3, schedule 6 of the Tariff Schedules of the United States, on the basis of the rate applicable to the component subject to the highest rate of duty, to wit, the scissors.
Plaintiff claims that the proper rate of duty of the imported merchandise is 20 per centum ad valorem by reason of the provisions of item 651.11 of said tariff schedules for sewing sets, and pedicure or manicure sets, and combinations thereof, in leather cases.
The plaintiff alternatively contends that the duties assessed under item 651.-75 of the Tariff Schedules of the United States were improperly computed at the converted ad valorem rate applicable to scissors.
The pertinent text of the statutes above referred to is here set forth:
Tariff Schedules of the United States:
Classified:
Item 651.75 Sets (except sewing sets, pedicure or manicure sets, and combinations thereof) which include two or more of the tools, knives, forks, spoons, or other articles provided for in different rate provisions of this subpart..
The rate of duty applicable to that article in the set subject to the highest rate of duty.
Claimed:
Sewing sets, and pedicure or manicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales:
Item 651.11 In leather containers..........20% ad val.
Other relevant provisions included in subpart E, part 3, Schedule 6:
Scissors and shears (except machines and except shears provided for in any of the foregoing provisions), and blades therefor:
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Item 650.91 Valued over $1.75 per dozen......10