Baltimore & Ohio R. R. v. United States

Johnson, Judge:

The merchandise involved in these suits, consolidated at the trial, consists of so-called after-dinner coffee cups and saucers, imported from Japan in 1951 and assessed with duty under paragraph 212 of the Tariff Act of 1930 at 70 per .centum ad valorem and 10 cents per dozen pieces as decorated china tableware. One shipment came in through the port of Baltimore and the other through the port of New Orleans. It is claimed that the merchandise is not tableware, hut ornamental articles, properly dutiable at 50 cents per dozen, but not less than 45 per centum nor more than 70 per…