H. H. Elder & Co. v. United States

Landis, Judge:

Plaintiffs contend that a bust of George Washington, imported from Italy, should be free of duty under TSUS (Tariff Schedules of the United States) item 765.15 or, alternatively, dutiable at 8 per centum ad valorem under TSUS 513.51. Customs at Los Angeles assessed the bust at 21 per centum ad valorem under TSUS 514.81. Those items involve the following TSUS classifications:

*183Classified under:

Schedule 5, part 1, subpart C:

Marble, breccia, and onyx, and articles of one or more of these substances:

514.81 Other, not specially provided for- 21% ad val.

Claimed under:

Schedule 7, part…