United States v. Baltimore & Ohio R.R. Co. a/c United China & Glass Co.

This is an appeal from the judgment of the United States Customs Court, Third Division, C.D. 1959, sustaining the importer’s protest and holding that the merchandise here involved, consisting of certain so-called after dinner coffee cups and saucers, was erroneously classified by the collector as decorated china tableware under paragraph 212 of the Tariff Act of 1930.

The court below held that the merchandise should have been properly classified, as claimed by the importer, under the same paragraph, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, and the President’s…