Kevorkian v. United States

Cline, Judge:

This is a suit against the United States arising at the port of New York. The plaintiff seeks to recover duty assessed *4by the collector at the rate of 20 per centum ad valorem under paragraph 1547 (a) of the Tariff Act of 1930 on 11 paintings which were imported with 4 manuscripts written in Arabic characters and purchased in Persia. The importation was invoiced as an article consisting of fifteen pieces valued at $5,000. The appraiser valued the paintings separately at $3,667 and noted the following advisory classification on the invoice: “Paintings 20%, 1547. Artistic…