Rice-Bayersdorfer Co. v. United States

Ford, Judge:

This case involves the proper classification of certain Christmas ornaments of glass. They were invoiced as “glass bead cattail” with various style numbers and letters designating the color. The merchandise was classified under the provisions of item 545.85, Tariff Schedules of the United States, as modified by T.D. 68-9, and assessed with duty at the rate of 36 per centum ad valorem.

Plaintiff contends the imported articles are properly subject to duty at the rate of 10.5 per centum ad valorem under the provisions of item 545.81, Tariff Schedules of the United States, as modified…