Baltimore & Ohio Railway Co. v. United States

Johnson, Judge:

The merchandise at issue in this case was classified as decorated china ornaments, not tableware, and assessed with duty at the rate of 70 per centum ad valorem under paragraph 212 of the Tariff Act of 1930. The plaintiff claims that the merchandise is properly dutiable at 35 per centum ad valorem under paragraph 1513, as amended by the Mexican Trade Agreement, T. D. 50797.

At the trial, it was contended that the merchandise is properly dutiable as dolls, or as toys, under said paragraph 1513. The vice president of plaintiff testified that the merchandise was purchased in Japan…