Gregory v. United States
United States Customs Court
32 Cust. Ct. 228 (1954)
- Written by Heather Whittemore, JD
Facts
The Tariff Act of 1930 provided that original sculptures and up to two replicas or reproductions of original sculptures could enter the United States duty-free, and that other sculptures, replicas, and reproductions were subject to a 20 percent ad valorem duty upon entry into the United States. An importer (defendant) brought a reproduction of a sculpture into the United States. The imported sculpture was the tenth reproduction of an original sculpture and was created by the original sculptor’s wife. The customs collector assessed a 20 percent duty on the sculpture. The importer appealed, arguing that the sculpture was the first or second replica or reproduction imported into the country.
Rule of Law
Issue
Holding and Reasoning (Ekwall, J.)
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