Tiffany v. United States
Court of Appeals for the Second Circuit
This is an appeal from a decision of the circuit court, Southern district of New York (65 Fed. 494), affirming the decision of the board of general appraisers, which sustained the collector of the port of New York in his classification of certain bronze statuary imported by the appellant, as dutiable under paragraph 215 of the tariff act of October 1, 1890, as manufactures of metal, at 45 per cent, ad valorem.
1Opinion of the Court
LACOMBE, Circuit Judge.
There is no dispute that these articles were properly classified for duty, unless they are covered by the provisions of paragraph 465 in the same act, which imposes a duty of 15 per cent, on statuary therein described. There is no contention that they are within the provisions of the free list (paragraph 677), which cover only statuary imported for the encouragement of the fine arts, and not intended for sale.
In the tariff act of 1883 statuary was provided for in paragraph 470, as follows:
“470. Paintings in oil or water colours, and statuary not otherwise provided for,…
2Cited by3 opinions
- United States v. TiffanyCourt of Appeals for the Second Circuit · 1908
- C. B. Richard & Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
- Altman v. United StatesU.S. Circuit Court for the District of Southern New York · 1909