Seibert v. United States

Landis, Judge:

This case involves the somewhat awkward situation of a husband and wife returning from Japan to the United States with four nominal “stone lanterns”, which they believed would be free of duty as original works of art, executed in the tradition of the free fine arts, only to have customs assess the stone lanterns with duty at 8 per centum ad valorem under TSUS (Tariff Schedules of the United States) item 513.51 as stone statuary and sculptures not specially provided for, the professional productions of sculptors only. TSUS item 513.51 embraces stone sculptures which, under…