Commercial Adolfo S. Pagan, Inc. v. United States

JOHNSON, Judge:

The merchandise involved in these cases is described on the invoices as china or vitreous china water closet tanks. They are used in connection with flush toilets. The articles were assessed with duty at 31% per centum or 30 per centum ad valorem under paragraph 212 of the Tariff Act of 1930, as modified by the Sixth Protocol of Supplementary Concessions to the General Agreement on Tariffs and Trade, T.D. 54108, as porcelain sanitary ware. They are claimed to be dutiable at 11% per centum ad valorem under paragraph 372 of said tariff act, as so modified, as other machines, not…