Ikora, Inc. v. United States

Landis, Judge:

The merchandise of this protest consists of a “WMF-IKORA” metal silver tray and a glass bowl-shaped dish *263made to fit into the shallow well of the tray, imported from Germany and invoiced as “butter dish”.

Customs at New York classified the metal tray and glass dish as separate dutiable articles. The silver tray was assessed at 17 per centum ad valorem under TSTJS item 653.80 as an article of base metal, coated or plated with precious metal, not specially provided for, of a type used for household, table or kitchen use. The glass dish was assessed at 50 per centum ad valorem under…