Richards v. United States

This is an appeal from a judgment of the United States Customs 'Court overruling the protest of the importer against the classification of certain “bronze groups or statues,” they having been classified under paragraph 1449 of the Tariff Act of 1922 as “Works of art, * * * not specially provided for,” duty being collected at the rate of 20 per centum ad valorem.

The claim relied upon by the importer is that they are admissible free of duty under paragraph 1708 of said act, the full text of which reads:

Par. 1708. Works of art (except rugs and carpets), collections in illustration of the…