RSMC Inc. v. United States

Maletz, Judge:

The problem in this case is to determine the proper tariff classifications of items invoiced as “E-22 champagne goblets” that were exported from Spain and entered at the port of Boston in April and May 1973.

The merchandise was classified by Customs under item 653.75, TSUS, as articles of metal, coated or plated with gold, and assessed duty at the rate of 20 percent ad valorem. Plaintiff claims the merchandise is properly classifiable under item 653.80, TSUS, as articles of metal, coated or plated with silver, dutiable at the lesser rate of 8.5 percent ad valorem.

THE STATUTES

Sched…