James Betesh Import Co. v. United States

Johnson, Judge:

The merchandise involved in this case is described on the invoice as round-shaped ashtrays with holders, four colors, assorted, valued at $7.20 per gross. The round-shaped portion was appraised at $3 per gross and was assessed with duty at 10 cents per dozen and 50 per centum ad valorem under paragraph 211 of the Tariff Act of 1930 as decorated earthenware. The holder was appraised at $4.20 per gross and was assessed with duty at 30 per centum ad valorem under paragraph 1552 of said tariff act, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as smokers’…