Rich's, Inc. v. United States

Eicwall, Judge:

This is a protest arising at the port of Baltimore against the collector’s assessment of duty on a silver-plated tureen at 25 per centum ad valorem under paragraph 339 of the Tariff Act of 1930, as amended by the General Agreement on Tariffs and Trade, T. D. 51802, as a household utensil, plated with silver on copper. It is claimed to be free of duty under paragraph 1811 as an artistic antiquity.

The pertinent provisions of the tariff act are as follows:

Par. 339 [as amended by the General Agreement on Tariffs and Trade, T. D. 51802], Table, household, kitchen, and hospital…