Ofseyer v. United States

Ekwall, Judge:

The merchandise involved herein is described on the invoice as “10 albums of 20 original etchings each with water color.” It was assessed at 5 per centum ad valorem under paragraph 1410 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as unbound books of bona fide foreign authorship. It is claimed to be entitled to free entry under paragraph 1807 as original sketches.

When the case was called for trial, the plaintiff appeared in person and testified as follows: The merchandise involved herein was sent to him from Israel,…