L & B Products Corp. v. United States

Landis, Judge:

This case1 involves glass articles imported from *31Canada without covers, valued not over 30 cents each, and assessed at 50 per centum ad valorem under TSUS (Tariff Schedules of the United States), schedule 5, part 3, subpart C, item 546.52 as:

Articles [of glass] chiefly used in the household or elsewhere for preparing, serving, or storing food or beverages, or food or beverage ingredients; * * * not specially provided for:

* * # * # * *

Other:

546.52 Valued not over $0.30 each- 50% ad val.

The substance of plaintiff’s complaint is that the glass articles, in the condition imported,…