United States v. National Silver Co.

Almond, Judge.

Tbe United States, defendant below, appeals from tbe decision and judgment of tbe United States Customs Court, Third Division,1 wbicb sustained appellee’s claim tbat tbe imported drinking vessels were properly classifiable as mugs in item 533.71 of the Tariff Schedules of the United States (TSUS) and dutiable thereunder at 45% ad valorem. Tbe customs officials classified tbe imported merchandise *65under item 583.75, TSUS, as cups, valued over $1.35 but not over $4.00 per dozen, and assessed duty thereunder at 10 cents per dozen pieces and 60% ad valorem.

The statutes involved are:

Ta…