Aronoff Galleries, Inc. v. United States

Cline, Judge:

In this suit against the United States, the plaintiff claims that the collector of customs at the port of Baltimore assessed duty illegally on merchandise entered free of duty as artistic antiquities under paragraph 1811 of the Tariff Act of 1930. The invoice contains but one item, described as “1 Georgian mahogany dining table made in England previous to 1820. Purchased by us from Mr. C. W. Little of London, England in October 1935.”

The collector of customs classified the article as “wood furniture” and assessed duty thereon at the rate of 40 per centum ad valorem under…