United States v. Ellis Silver Co.

Merchandise, consisting of flower and fruit bowls, bonbon dishes, candlesticks, chamber candlesticks, candelabras, vegetable dishes, and many other articles, each in chief value of base metal and plated with silver, was assessed for duty by the collector at the port of New York as articles or wares plated with silver at 60 per centum ad valorem under paragraph 399 of the Tariff Act of 1922.

The merchandise is claimed by the importer to be dutiable as table and household utensils, or as hollow ware, at 40 per centum ad valorem under paragraph 339.

Paragraphs 399 and 339 read as follows:

Pae. 399.…