Kronfeld, Saunders & Co. v. United States

The importations involved in this case consist of paintings in ordinary gilded wooden frames. Some of the paintings were assessed at 15 per cent ad valorem under paragraph 470 of the act of 1909 and the others were passed free of duty under paragraph 717, but in both instances the frames were separately assessed by the collector at 35 per cent ad valorem as manufactures of wood under paragraph 215. The appellant contends that where the paintings are dutiable the frames are dutiable at the same rate as part of the value of the paintings, and that where paintings are free the frames are also…