H. A. Whitacre, Inc. v. United States

The appellant imported at the port of New York, on various dates from April 14, 1924, to August 30, 1928, certain shipments of articles afterwards stipulated to be works of art. These were classified after entry, by the collector at the port, as manufactures of marble under paragraph 233 of the Tariff Act of 1922.

The importer filed twenty-two protests covering all of the entries, in which it claimed the goods to be free of duty under paragraph 1704 or 1708, or, alternatively, dutiable as works of art under paragraph 1449 of said act. The protests under said paragraphs 1704 .and 1708 are not…