Forest Lawn Co. v. United States

Donlon, Judge:

Plaintiffs contend that two objects of marble statuary, imported from Italy and described as “Kneeling Woman” and “Praying Child,” are original sculptures or statuary within the free entry provision of paragraph 1807 of the Tariff Act of 1930. The collector at Los Angeles classified these imports under paragraph 1547 of the Tariff Act of 1930, as worts of art, not specially provided for, and specifically as “statuary — valued at not less than $2.50,” dutiable at the modified rate of 10 per centum ad valorem, as provided in the Annecy Protocol of Terms of Accession to the General…