United States v. Todd & Co.

The issue here relates wholly to the classification of white earthenware embossed in the mold, the sole question being whether it is dutiable at 35 per cent ad valorem under the first part of paragraph 79 of the tariff act of 1913 as not ornamented or decorated in any manner, or at 40 per cent under the last part thereof as ornamented or decorated in any manner. The material portions of the paragraph are as follows:

Earthenware and crockery ware composed of a nonvitrified absorbent body; * * * if plain white, * * * not painted, colored, tinted, stained, enameled, gilded, printed, ornamented or…