L. Tobert Co. v. United States

Ford, Judge:

An importation of candlesticks with candelabra branches and candelabra (represented by exhibit 1) was classified by the collector of customs as household utensils, plated with silver, and .duty was imposed thereon at the rate of 50 per centum ad valorem in paragraph 339 of the Tariff Act of 1930 (19 U. S. C. § 1001, par. 339).

Plaintiffs claim that the merchandise should be classified in paragraph 339, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, and dutiable at 25 per centum ad valorem or, alternatively, that the merchandise is…