Thorens, Inc. v. United States

Cline, Judge:

This is a suit against the United States protesting the collector’s assessment of duty on merchandise, invoiced as “baby plates,” under paragraph 211 of the Tariff Act of 1930 at the rate of 10 cents per dozen pieces and 50 per centum ad valorem, as decorated earthenware. It is claimed that the merchandise' is properly dutiable at 10 cents per dozen pieces and 30 per centum ad valorem *68under paragraph 211, as modified by the trade agreement with the United Kingdom, T. D. 49753.

The pertinent provisions of the tariff act and the trade agreement are as follows:

Par. 211. Earthenware…