Stuart Imports, Ltd. v. United States

OliveR, Judge:

The merchandise under protest, described on the invoice as ice decanters and imported full of Chianti wine, was classified by the collector of customs at the port of San Francisco under paragraph 218(f) of the Tariff Act of 1930, as modified by T.D. 51802, as blown glass household articles, dutiable at the rate of 50 per centum ad valorem. Plaintiff’s sole claim is that the decanters are properly dutiable at only 25% per centum ad valorem under the same paragraph, as modified by T.D. 54108, as articles known as bubble glass.

As originally ..enacted, paragraph 218(f) made no…