Wm. S. Pitcairn Corp. v. United States

This is an appeal from the judgment of the United States Customs Court, Third Division, overruling the protest of the importer whereby recovery is sought of a portion of the duties assessed and collected at the port of New York City on certain (1) earthen and (2) china, or porcelain, figures, often called figurines or statuettes, imported from England. Certain types of clay form the basic ingredients of the articles which have no utility, having been designed for purely ornamental purposes. They are hereinafter more particularly described with respect to their creation, composition and what…