Marks v. United States

Johnson, Judge:

This action involves the classification of certain earthenware teapots and coffeepots which are encased in a metal felt-lined cozy. The articles are in chief value of metal. The collector separated the units for duty purposes, assessing duty upon the earthenware teapots and coffeepots at the rate of 10 cents per dozen pieces and 45 per centum ad valorem under paragraph 211 of the Tariff Act of 1930, as plain white earthenware. Upon the metal felt-lined cozies covering the pots, the collector assessed duty at the rate of 15 per centum ad valorem as household utensils in chief…