Premier Decorations, Inc. v. United States

Johnson, Judge:

The merchandise the subject of this action was invoiced as ceramic musical boxes. Duty was assessed thereon at the rate of 10 cents per *479dozen pieces and 50 per centum ad valorem under paragraph 211 of the Tariff Act of 1930, as decorated earthenware. The plaintiff claims that the merchandise consists of music boxes and as such is properly dutiable under the provisions of paragraph 1541 (a), as amended by the Swiss Trade Agreement, T. D. 48093.

The appropriate portions of the paragraphs of the Tariff Act of 1930 in question provide as follows:

Pak. 211. Earthenware and crockery…