Butler Bros. v. United States

Keefe, Judge:

This suit arising at New Orleans involves the classification of certain china bonbon dishes with bamboo handles. Duty was assessed thereon at 70 per centum ad valorem and 10 cents per dozen pieces under the provisions of paragraph 212, Tariff Act of 1930, as china tableware. The importer claims that the merchandise is not tableware or kitchenware and therefore is properly dutiable at 70 per centum ad valorem under the same paragraph without the application of the specific rate of 10 cents per dozen pieces.

At the trial of this case nine witnesses testified for the plaintiffs. The…