Legal Opinion

Protest 25547-K of Barrant

United States Customs Court

Decided June 23, 1943No. 48422PublishedCited by 1 opinion

1Opinion of the Court

Keefe, Judge:

The merchandise here consists of decorated boxes of wood or cinnabar, the wood being carved and the cinnabar decorated. They were imported with irregular-shaped small decorated china dishes which fit snugly together in the boxes. The collector assessed the chinaware dishes with duty at 70 percent ad valorem under paragraph 212 of the Tariff Act of 1930 as china articles, the decorated wood boxes at 33)4 percent ad valorem under paragraph 412, as manufactures of wood, and the cinnabar boxes at 40, percent ad valorem under paragraph 214, as articles of decorated earthy or mineral…

2Cited by1 opinion

  1. Marks v. United StatesUnited States Customs Court · 1952

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