United States v. Bird

An article invoiced as “one antique Chinese silk rug” and entered as an “oriental rug — artistic antiquities” was imported at New York and was classified by the collector for duty as an oriental rug under paragraph 1116 of the Tariff Act of 1922. Accompanying the entry were the certificate and affidavit of the seller and the owner, in attempted compliance with the customs regulations, hereinafter more particularly referred to. The importer protested, claiming the goods to be free of duty as artistic antiquities under paragraph 1708 of said act.

On the hearing before the Customs Court three…