Butler Bros. v. United States

Keeee, Judge:

This case involves the classification of certain earthenware teapots imported at Portland, Oreg., from Japan. The plaintiffs claim that the teapots are known in the trade and commerce of the United States as Rockingham earthenware and, as such, properly dutiable under the eo nomine provision therefor at 25 per centum ad valorem in paragraph 210, Tariff Act of 1930. The collector assessed the merchandise for duty as decorated earthenware at 50 per centum ad valorem and 10 cents per dozen pieces under paragraph 211.

In an effort to prove the commercial designation of the term…