Stern v. United States

Appeal from a decision of the Board of General Appraisers involving the dutiable classification of a variety of stone jardinieres, vases, and figures.

The case involves the application of a very narrow line of distinction between wbat does and does not constitute a sculpture, as that term is used and modified in paragraph 470 of the tariff act of 1909.

The board, as to the merchandise the subject of this appeal, which was but part of that covered by the invoice, overruled the protest of the importers.

While a number of such articles are the subject of this appeal, those concerning which, in our…