Goldfarb Novelty Co. v. United States

Keefe, Judge:

This is an action to recover duties exacted by the collector at New York upon chinaware described upon the invoice as (“Souvenier ware”) Square plates Q%” “Bills Place,” No. 20/573.-The collector assessed duty thereon at 70 per centum ad valorem and 10 cents per dozen separate pieces under paragraph 212, Tariff Act of 1930, as decorated china tableware. The plaintiff claims that the articles are not tableware and therefore are not subject to duty at the specific rate of 10 cents per dozen separate pieces, and that duty is assessable thereon at only 70 per centum ad valorem under…