Copeland & Thompson, Inc. v. United States

Keefe, Judge:

The merchandise at issue in this case consists of earthen tableware assessed for duty at 50 per centum ad valorem and 10 cents per dozen pieces under paragraph 211 of the Tariff Act of 1930. The plaintiff claims that the articles are properly dutiable at 30 per centum ad valorem and 10 cents per dozen pieces under paragraph 211 as amended by the trade agreement between the United States and the United Kingdom, T. D. 49753. At the trial counsel for the plaintiff limited the claim to “the items described on the invoice as oatmeals or oatmeal saucers wherever those items or that…