Davies v. United States

Cline, Judge:

This is a protest, arising at the port of New York, against the collector’s assessment of duty on a china dinner set, imported from England on June 28, 1946, at 70 per centum ad valorem and 10 cents per dozen pieces under paragraph 212 of the Tariff Act of 1930 as decorated china tableware. It is claimed that the merchandise is entitled to free entry under paragraph 1811 as artistic antiquities produced prior to the year 1830. In his memorandum in connection with the protest, the collector states that he was unable *183to allow free entry under paragraph 1811 because of the…