United China & Glass Co. v. United States

BichaedsoN, Judge:

This case involves chinaware, described on the invoice as, Item 1305, Fancy A-D Cups and Saucers, leaf shape, four assorted shapes and decorations, which were exported from Japan on October 21, 1950, unladen at San Francisco, shipped in bond to New Orleans, Louisiana, and entered there on November 24, 1950, under warehouse entry No. 167, as “dec china cups & saucers” under paragraph 212 of the Tariff Act of 1930 at a rate of 100 per dozen pieces and 70% ad valorem, and classified under paragraph 212 as decorated china “tableware” and assessed with duty at a rate of 100 per…