Kennedy v. United States

The imported merchandise involved in this case was by the collector assessed for duty at 70 per cent under paragraph 212, act of 1922, as decorated china, and- it is contended by the importers that it should have been classified under paragraph 1446 of the act of 1922. The two competing paragraphs read as follows:

Par. 212. China, porcelain, and other vitrified wares, including chemical porcelain ware and chemical stoneware, composed of a vitrified nonabsorbent body which when broken shows a-vitrified or vitreous, or semivitrified or semi-vitreo'u's 'fracture,'and all bisque and parían…