Zacho v. United States

Donlon, Judge:

Plaintiff imported at Los Angeles in May 1962, a shipment .of plates, .or plaques, described in the invoice of the Boyal Copenhagen Porcelain Manufactory, seller of the merchandise, as porcelain art underglaze decorated, true copies of signed art, Christmas plates 1962. There were 10 cases, each containing 300 identical plates, or 3,000 in total. It appears that this is half of plaintiff’s aggregate purchase of 6,000 of these 1962 Christmas plates.

The collector classified the imported merchandise under paragraph 212, as modified by the Japanese Protocol to the General Agreement…