Dow Co. v. United States

Hollow, ornamented earthenware figures of Buddha, each figure accompanied by a package of 100 sticks of incense and a small earthenware tray, which serves as a base for the Buddha, were classified by the collector of customs at the port of Seattle as entireties and were assessed for duty at 40 per cent ad valorem as decorated earthenware under the provisions of paragraph 79 of the tariff act of 1913, which said paragraph in so far as pertinent reads as follows:

79. Earthenware * * * including * * * ornaments, toys, charms, vases, statues, statuettes, * * * and all other articles composed…