Dental Perfection Co. v. United States

Johnson, Judge:

The merchandise involved in this case consists of artificial teeth imported from Sweden in 1954 and 1955. It was assessed by the collector at 70 per centum ad valorem under paragraph 212 of the Tariff Act of 1930, by virtue of the similitude clause in paragraph 1559, as decorated porcelain articles. It is claimed that the merchandise is dutiable at 45 per centum ad valorem under said paragraph (apparently as modified) or at 10 per centum ad valorem under paragraph 1558, as modified, as unenumerated manufactured articles.

It was stipulated at the trial that this merchandise is…