Elder v. United States

KichaRdson, Judge:

The merchandise of this protest consists of a mosaic panel invoiced as “Pannello Acenzione” which was produced in and exported from Italy. The mosaic was classified in liquidation as a work of art not specially provided for under 19 U.S.C.A., section 1001, paragraph 1547 (a) (paragraph 1547(a), Tariff Act of 1980) and assessed for duty at the rate of 20 per centum ad valorem. It is claimed by the plaintiff-importer that the mosaic is properly classifiable as an “original mosaic” under the duty free provision therefor in 19 U.S.C.A., section 1201, paragraph 1807 (a)…