M. & D. Miller, Inc. v. United States

Johnson, Judge:

This action involves the classification of earthenware teapots imported from England. The plaintiff claims that the teapots in question are known in the trade and commerce of the United States as Rockingham earthenware and, therefore, they are properly dutiable under the eo nomine provision therefor in paragraph 210, Tariff Act of 1930, as modified by the trade agreement with the United Kingdom, T. D. 49753, at 12% per centum ad valorem, rather than as decorated earthenware under paragraph 211, Tariff Act of 1930, at 50 per centum ad valorem and 10 cents per dozen pieces.

The…