Wm. S. Pitcairn Corp. v. United States

Cline, Judge:

This is a protest, arising at the port of New York, against the collector’s assessment of duty on china and earthenware figurines, at 45 per centum ad valorem under paragraph 212 of the Tariff Act of 1930, as modified by the trade agreement with the United Kingdom, T.D. 49753, on those made of china, and at 50 per centum ad valorem and 10 cents per dozen pieces under paragraph 211 on those made of earthenware. It is claimed that the articles are properly dutiable at 20 per centum ad valorem under paragraph 1547 (a) as “Works of art * * * statuary, sculptures, or copies, replicas,…