Mitsubishi International Corp. v. United States

Landis, Judge:

These protests, consolidated for trial, involve ceramic articles, wholly or in chief value of porcelain, subporcelain, and *122stoneware, commercially known as “Berl Saddles”, imported from Japan.

Customs classified the Berl saddles as industrial chemical ware, of ceramic ware. It assessed those wholly or in chief value of porcelain or subporcelain at 60 per centum ad valorem under TSUS 1 item 535.21. The Berl saddles, wholly or in chief value of stoneware, were assessed at 40 per centum ad valorem under TSUS item 535.24.

~P1n.int.iff claims that the Berl saddles assessed at 60 per…