Enesco Imports, Inc. v. United States

Landis, Judge:

Plaintiff-importer lias filed protest against the classification of certain teapots, identified on the invoice by numbers E-0197 and E-0198, which were assessed with duty at the rate of 45 per centum ad valorem, plus 10 cents per dozen pieces, under paragraph 212 of the Tariff Act of 1930, as modified by T.D. 53865, supplemented by T.D. 53877.

Plaintiff claims the articles should have been assessed at the rate of 6i/4 per centum ad valorem under paragraph 210 of the Tariff Act of 1930, as modified by T.D. 53865, supplemented by T.D. 53877.

The competing provisions of the Tariff…