W. Kay Co. v. United States

KiciiardsoN, Judge:

Tbe merchandise involved in this case consists of teacups and saucers, imported from Japan in 1958, and assessed with duty as decorated china tableware at 60 or 45 per centum ad val-orem and 10 cents per dozen pieces under paragraph 212 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, TJD. 51802, or the Protocol of Terms of Accession by Japan to the General Agreement on Tariffs and Trade, TJD. 53865, effective September 10, 1955, T.D. 53877. It is claimed that the merchandise is not tableware and is properly dutiable under said paragraph…