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IKORA, INC. v. UNITED STATES

C.D. 4202; Protest No. 66/43626-30565-65.

325 F.Supp. 905 (1971)

IKORA, INC. v. UNITED STATES.

United States Customs Court, Third Division.

April 20, 1971.

Attorney(s) appearing for the Case

Barnes, Richardson & Colburn, New York City (Peter J. Fitch, New York City, of counsel), for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (John A. Winters, New York City, trial atty.), for defendant.

Before RICHARDSON and LANDIS, Judges.

LANDIS, Judge:

The merchandise of this protest consists of a "WMF-IKORA" metal silver tray and a glass bowl-shaped dish made to fit into the shallow well of the tray, imported from Germany and invoiced as "butter dish".

Customs at New York classified the metal tray and glass dish as separate dutiable articles. The silver tray was assessed at 17 per centum ad valorem under TSUS item 653.80 as an article of base metal, coated or plated with precious metal, not...

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