United States v. Butler Bros.

Hatfield, Judge,

delivered tbe opinion of the court:

This is an appeal from a judgment of the United States Customs Court, Third Division, holding certain china bonbon or candy dishes dutiable as ornamented or decorated chinaware at 70 per centum ad valorem under paragraph 212 of the Tariff Act of 1930, as claimed by the importer (appellee), rather than as tableware at 70 per centum ad valorem and 10 cents per dozen separate pieces under that paragraph, as assessed by the collector at the port of New York.

Paragraph 212 reads:

Par. 212. China, porcelain, and other vitrified wares, including…