Elder v. United States

HoseNsteiN, Judge:

Plaintiffs contend that six different marble statuaries imported from Italy and assessed for duty at 10 per centum ad valorem under paragraph 1547(a)(2), Tariff Act of 1930, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T.D. 52476, as “Works of art, not specially provided for”, are entitled to entry free of duty under paragraph 1807(a) of said act, as amended by Public Law 86-262, either as original works of art or as one of the first ten replicas thereof.

The pertinent provisions of the Tariff Act of 1930 are as…