National Silver Co. v. United States

Landis, Judge:

These two protests, consolidated for trial, involve plastic double wall mugs imported from Hong Kong and entered at the Los Angeles and San Diego ports of entry in 1962 and 1963.

Following what appears was its practice in 1962 and 1963 at 'both ports, customs classified the mugs by similitude (paragraph 1559, Tariff Act of 1930, as amended) to earthenware mugs, composed of a *134nonvitrified absorbent body, of a kind denominated tableware, provided for in paragraph 211, as modified, and dutiable at 10 cents per dozen pieces and 40 per centum ad valorem.

Plaintiff’s protests project a…