Gold-Silver & Co. v. United States

Wilson, Judge:

Certain merchandise described on the invoice as “Magic Electeic Bulbs” was classified by the collector under *8paragraph 218 (f) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, supplemented by T. D. 51898, as blown glass articles, and duty assessed thereon at the rate of 50 per centum ad valorem.

The plaintiff concedes that the collector was correct in classifying the merchandise under paragraph 218 as articles in chief value of blown glass, but asserts that the importation is properly classifiable under paragraph 218 (c) of the…