Ucagco, Inc. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Frame Picture Plaque” and apparently consists of wooden frames *330holding a tile plague. They were assessed with duty at the rate of 25 per centum ad valorem and 10 cents per dozen pieces under the provision in paragraph 211, Tariff Act of 1930, as modified by T.D. 53865 and T.D. 53877, for articles in chief value of earthenware, valued at less than $3 per dozen pieces, not specially provided for, which are not tableware, Idtchenware, or table or kitchen utensils.

The assessment was obviously made on the…