Bruce Duncan Co. v. United States

Johnson, Judge:

These are protests against the collector’s assessment of duty on merchandise described as decorated porcelain snack sets at 60 per centum or 45 per centum ad valorem and 10 cents per dozen pieces under paragraph 212 of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, T.D. 53865, effective September 10, 1955, T.D. 53817, as decorated china tableware, not con*224taining 25 per centum or more of calcined bone. It is claimed that the merchandise is not tableware and is properly subject to duty at only 45…