Maui Varieties, Ltd. v. United States

Bao, Chief Judge:

The merchandise involved in these cases, consolidated at the trial, consists of lacquered plastic articles imported from Japan on various dates during 1964. They were assessed with duty at 21 cents per pound and 17 per centum ad valorem under item 772.06, Tariff Schedules of the United States, as serving dishes. Plaintiffs’ claims concern the classification of the merchandise described on the invoices as rice containers or tubs, candy bowls or boxes, hors d’oeuvre trays, and sushi or “sushioke” trays. It is claimed that none of the items is a serving dish; that the rice…