A. Jaller Co. v. United States

Johnson, Judge:

This is a protest against the collector’s assessment of duty on merchandise, contained in eases 264 through 268 and described on the invoice as 8-inch coupe plates, at 70 per centum ad valorem and 10 cents per dozen pieces under paragraph 212 of the Tariff Act of 1930 as decorated china tableware. It is claimed that the plates are not tableware and are properly dutiable at 45 per centum ad valorem, under said paragraph 212, apparently as modified by the General Agreement on Tariffs and Trade, T. D. 51802, and the President’s proclamation of May 22, 1948, T. D. 51909.

At the…