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United China & Glass Co. v. United States

39 Cust. Ct. 167
United States Customs Court·Decided October 8, 1957·No. C. D. 1920·Published·Cited by 8 cases

Opinion

Johnson, Judge:

This is a protest against the collector’s assessment of duty on merchandise, described on the invoice as 7-inch cutout plaques, under paragraph 212 of the Tariff Act of 1930 at 70 per centum ad valorem and 10 cents per dozen pieces, as decorated china tableware. It is claimed that the merchandise is not tableware and is properly dutiable under said paragraph 212, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, and the President’s proclamation of May 4, 1948, T. D. 51909, as decorated chinaware, other than tableware, not containing 25 per centum or more of calcined bone, at 50 cents per dozen, but not less than 45 per centum nor more than 70 per centum ad valorem.

The pertinent provisions of the tariff act are 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-vitreous fracture, and all bisque and parían wares, including * * * plaques * * * composed wholly or in chief value of such ware, * * * painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner, and manufactures in chief value of such ware, not specially provided for, 70 per centum ad valorem. In addition to the foregoing there shall be paid a duty of [168]*16810 cents per dozen separate pieces on all tableware, kitchenware, and table and kitchen utensils.

Said paragraph, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, and the President's proclamation of May 4, 1948,T. D. 51909, reads:

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United China & Glass Co. v. United States, 39 Cust. Ct. 167 (cusc 1957).

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