Wm. Adams, Inc. v. United States

Dallingek, Judge:

This is a suit against the United States, arising at the port of New York, brought to recover certain customs duties alleged to have been improperly exacted upon a particular importation consisting of metal trays each containing five glass dishes, two metal spoons or servers, and two metal forks. On all of the articles, except the forks, duty was levied at the rate of 50 per centum ad valorem under paragraph 339 of the Tariff Act of 1930 as household utensils plated with silver. On the forks duty was levied at the rate of 16 cents each plus 45 per centum ad valorem under the…