Thomas & Pierson, Inc. v. United States

This is an appeal from a judgment of the United States Customs Court, Third Division.

Merchandise, consisting of a stone sun-dial pedestal, was entered by the importer free of duty under the provisions for “artistic antiquities, and objects of art of ornamental character or educational value * * * produced prior to the year 1830,” contained in paragraph 1811 of the Tariff Act of 1930. It was assessed for duty by the collector at the port of New York as a manufacture of earthy or ■mineral substances, decorated, at 40 per centum ad valorem, under paragraph 214 of that act, and with an additional…