O. O. Friedlaender Co. v. United States

The appellant imported at various times and made 37 entries of certain merchandise claimed by it here to be works of art. In all *199cases the classification made by the collector was under paragraph 399 of the Tariff Act of 1922 as manufactures of metal. The various, protests claimed the goods to be dutiable as “works of art” or “statuary” under paragraph 1449 of said act or, in the alternative, in some of the protests, as incandescent-light lamps, under paragraph 229 thereof. The claim under the latter paragraph was abandoned on the trial in the court below. The cases were consolidated and…