Masson v. United States

The issue presented in this case relates to various importations of decorated earthenware, consisting of teapots imported from England under the tariff act of 1909. The collector classified the importations *421as decorated earthenware and accordingly assessed duty thereon at the rate of 50 per cent ad valorem under the provisions of paragraph 93 of the act.

The importers duly filed their protests against that assessment, claiming that the merchandise was Rockingham earthenware, and therefore dutiable under paragraph 92 of the act at the rate of 40 per cent ad valorem.

The protests were heard upon…