Richard v. United States

This appeal raises the question as to the classification of certain china or porcelain spark plugs which were imported at the port of New York and assessed for duty by the collector of customs at 60 per cent ad valorem as “china, printed” under the provisions of paragraph 93 of the tariff act of 1909, which paragraph reads as follows:

93. China, porcelain, parian, bisque, earthen, stone and crockery ware, including clock cases with or without movements, pill tiles, plaques, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, and lamps, all the foregoing wholly or in chief…