Brantman v. United States

Donlon, Judge:

The question before us in this litigation is whether an article described as a decorative map of Venice is dutiable at 10% percent ad valorem, as a map or chart under modified paragraph 1410, the classification of the collector’s liquidation, or is entitled to free entry under paragraph 1807 as an original painting, as plaintiff’s protest claims. The appraised value of the article is $296, and the protested duty in issue is $31.08.

The competing tariff provisions are as follows :

Paragraph 1410, as modified by the Sixth Protocol of Supplementary Concessions to the General…