National Silver Co. v. United States

Dallingee, Judge:

This is a suit against the United States, arising at the port of Los Angeles, brought to recover certain customs duties alleged to have been improperly exacted on a particular importation of so-called salad sets invoiced as 60 dozen spoons and 60 dozen forks, with handles of brass. Duty was levied on the spoons at the rate of 40 per centum ad valorem under paragraph 339 of the Tariff *205Act of 1930 as table or kitchen utensils or flatware of the kind therein made dutiable at that rate* and on the forks at the rate of 16 cents each plus 45 per centum ad valorem under paragraph…