Legal Opinion

Paredes v. United States

United States Customs Court

Decided March 5, 1958No. 61618; protest 265443-K (San Francisco)PublishedCited by 2 opinions

1Opinion of the Court

Donlon, Judge:

Plaintiff’s protest claim as filed was, in substance, that a marble statue, imported from Italy and classified by the collector under paragraph 232 (d) as a manufacture of marble, not specially provided for, is entitled to free *472entry, under paragraph 1807 of the Tariff, Act of 1930, as a work of free fine art in the form of an original statuary or sculpture. By amendment, plaintiff makes the further claim, alternatively, that this import should be classified as a work of art under paragraph 1647 (a), as modified by the Annecy Protocol of Terms of Accession to the General…

2Cited by2 opinions

  1. Keepnews Co. v. United StatesUnited States Customs Court · 1965
  2. T. D. Downing Co. v. United StatesUnited States Customs Court · 1971

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