Ward Eggleston Galleries v. United States

JohnsoN, Judge:

This is a protest against the collector’s assessment of duty on a bronze sculpture, known as “Roger and Angelique,” at 10 per centum ad valorem under paragraph 1547 (a) of the Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T. D. 52373, and the President’s proclamation of May 13, 1950, T. D. 52476, under the provision for “Works of art, not specially provided for: Statuary, sculptures, or copies, replicas, or reproductions thereof, valued at not less than $2.50.” It is claimed that the article is…