Legal Opinion

American Import Co. v. United States

United States Customs Court

Decided December 12, 1945No. C. D. 970PublishedCited by 2 opinions

1Opinion of the Court

Keefe, Judge:

The merchandise in question consists of various Mexican earthenware articles assessed for duty at 50 per centum ad valorem and 10 cents per dozen pieces under paragraph 211 of-the Tariff Act of 1930. The plaintiff claims that the.articles are properly dutiable at 15 or 20 per centum ad valorem under paragraph 210. So far as pertinent the paragraphs in question read as follows:

Par. 210. Common yellow, brown, red, or gray earthenware, plain or embossed, composed of a- body wholly of clay which is unwashed, unmixed, and not artificially colored; * * * all the foregoing not…

2Cases cited1 opinion

  1. Dow Co. v. United StatesCourt of Customs and Patent Appeals · 1922

3Cited by2 opinions

  1. Protest 113354-K of Butler Bros.United States Customs Court · 1946
  2. Protests 99663-K of BambergerUnited States Customs Court · 1946

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