National Silver Co. v. United States

LaNdis, Judge:

This case concerns the classification of items in Rockingham barbecue sets, consisting of casseroles, plates, mugs, coffee servers, warmers, creamers, and sugars, assessed with duty at 40 per centum, 25 per centum, or 20 per centum ad valorem and 10 cents per dozen pieces under paragraph 211 of the Tariff Act of 1930, as modified.

Plaintiff protests said classification and claims such items are, in fact, Rockingham earthenware properly dutiable under paragraph 210 of the Tariff Act of 1930, as modified by the Protocol of Terms of Accession by Japan to the General Agreement on…