Kronfeld v. United States

This appeal relates to a certain musical instrument more than 100 years old, which is described as a lyre in a screen. The collector assessed the article with duty at 45 per cent ad valorem, under the provisions for musical instruments contained in paragraph 467 of the tariff act of August 5, 1909.

The importers protested, claiming free entry for the article as a work of art or artistic antiquity more than 100 years old, within the last provision of paragraph 717 of the act.

The protest was duly submitted to the Board of General Appraisers, and was overruled by the board solely upon the alleged…