Arnart Imports, Inc. v. United States

Donlon, Judge:

These two cases were consolidated for the purpose of trial. They 'both have to do with certain decorated earthenware articles, imported from Japan, which the collector assessed with duty on the basis of two pieces for each article.

There is no dispute as to classification. These articles are dutiable under paragraph 211, as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade (T.D. 53865), at 25 percent ad valorem and 10 cents per dozen pieces. They were so assessed. The protest claim is that, under that classification, each article is dutiable as one…