B. Altman & Co. v. United States

Background

B. Altman & Co., an importer, brought in a bronze bust from France and was charged a 45% ad valorem duty by the New York customs collector. The company argued the piece was "statuary" under a U.S.–France reciprocal commercial agreement and so should be dutiable at 15%. The Board of General Appraisers and then the United States Circuit Court for the Southern District of New York both upheld the higher duty, and the importer appealed to the Supreme Court. The Board found the bust was cast in a foundry from a model and that the artist did little or no work on the casting.

Reasoning

The Court first considered whether the international commercial compact with France could be treated as a "treaty" for purposes of allowing a direct appeal, and concluded that the compact, proclaimed by the President under congressional authority, could be reviewed by this Court. On the merits, the key question was whether the bust fit the Tariff Act’s statutory definition of "statuary." The Act limited "statuary" to works "cut, carved, or otherwise wrought by hand" from a solid block of marble, stone, alabaster, or metal and as the professional product of a sculptor. The record showed the bust was cast in a foundry from a model and received little or no hand finishing by the artist. Applying that definition, the Court rejected the importer’s claim and upheld the 45% classification.

Real world impact

Importers and dealers of cast metal figures will face the higher duty unless an item clearly meets the hand-wrought statutory definition. The decision confirms that commercial compacts proclaimed under the tariff law can be reviewed by the Supreme Court when their construction is directly disputed, and it clarifies that statutory definitions control treaty-rate eligibility for art imports.

Dissents or concurrances

No dissenting or concurring opinions are mentioned in the opinion text.