Case: Hudson Art Importing Co., Inc., et al. v. United States
Abbreviation: Hudson Art Importing Co. v. United States
Decision Date: 1957-10-02
Docket Number: No. 61239; protests 275657-K, etc. (New York)
Citation: 39 Cust. Ct. 449
Volume: 39
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Hudson Art Importing Co., Inc., et al. v. United States,
Judges: 
Pages: 449–449

Head Matter:
No. 61239.
protests 275657-K, etc. (New York).
Hudson Art Importing Co., Inc., et al. v. United States,

Opinion:
Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise consists of figures similar in all material respects to those passed upon in Wm. S. Pitcairn Corp. v. United States (39 C. C. P. A. 15, C. A. D. 458), the items entered, or withdrawn from warehouse, for consumption prior to May 28, 1950, were held dutiable at 20 percent under paragraph 1547 (a) of the tariff act, and the items entered, or withdrawn from warehouse, for consumption on and after May 28, 1950, were held dutiable at 10 percent under said paragraph, as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T. D. 52373), supplemented by Presidential proclamation (T. D. 52476), for "Works of art statuary, sculptures, or copies, replicas, or reproductions thereof, valued at not less than $2.50."