H. A. Whitacre, Inc. v. United States

Cline, Judge:

This is a suit against the United States in which the' plaintiff seeks to recover the duty assessed on four pieces of marble statuary which were assessed with duty at the rate of 20 per centum ad valorem under paragraph 1547 (a) of the Tariff Act of 1930. The plaintiff claims that the merchandise is free of duty under the provisions of paragraph 1807. The pertinent parts of those paragraphs read as follows:

Par. 1547 (a). Works of art, including * * * (2) statuary, sculptures, or copies, replicas, or reproductions thereof, valued at not less than $2.50, * * * all the foregoing not…