W. N. Proctor Co. v. United States

Opinion by Donlon, J. In accordance with stipulation of counsel that the merchandise consists of porcelain thermocouple tubes and that the involved articles are not chemical porcelain ware but are, in fact, articles in chief value of earthy or mineral substances, not decorated or commercially susceptible of decoration in any manner, the claim of the plaintiff was sustained. John H. Faunce, Philadelphia, Inc. v. United States (42 Cust. Ct. 196, C.D. 2085), followed.