Forest Lawn Memorial-Park v. United States

JOHNSON, Judge:

This action involves protests, consolidated at the trial, against the collector’s assessment of duty on two marble statues, “Christus,” or “Christ in the Garden,” and “Madonna Sistina,” at 20 per centum ad valorem under paragraph 1547 (a) (2) of the Tariff Act of 1930 as works of art, including statuary, valued at not less than $2.50, not specially provided for. It is claimed that the statues are original sculptures or statuary entitled to free entry under paragraph 1807 of said act. Claims in the protests that the articles are entitled to free entry under paragraph 1811, which…