Samuel Shapiro & Co. v. United States

Eicwall, Judge:

This is a protest arising at the port of Baltimore against the collector’s assessment of duty on certain marble statuary at 20 per centum ad valorem under paragraph 1547 (a) of the Tariff Act of 1930, as works of art, including statuary, not specially provided for, and on other manufactures of marble at 25 per centum ad valorem under paragraph 232 (d) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802. It is claimed that the merchandise is entitled to free entry under paragraph 1807 as original sculptures or statuary. At the trial…