United China & Glass Co. v. United States

Richardson, Judge:

The merchandise at bar, consisting of cups and saucers, was classified in liquidation under TSUS item 533.73 as *68articles chiefly used for preparing, serving, or storing food or beverages or food or beverage ingredients at the duty rate of 40 per centum ad valorem and 9 cents per dozen pieces. It is claimed by the plaintiff-importer that the merchandise should be classified under TSUS item 534.94 as ornamental articles of nonbone chinaware or subporcelain at the duty rate of 40 per centum ad valorem.

In its complaint plaintiff alleges, among other things, that the subject…