American Shipping Co. v. United States

U.S. Customs Court

American Shipping Co. v. United States

28 Cust. Ct. 446, 1952 Cust. Ct. LEXIS 374

CourtUnited States Customs Court

DecidedApril 3, 1952

DocketNo. 56534; protest 175380-K (New York)

StatusPublished

This text of 28 Cust. Ct. 446 (American Shipping Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

American Shipping Co. v. United States, 28 Cust. Ct. 446, 1952 Cust. Ct. LEXIS 374 (cusc 1952).

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Opinion

[447]*447Opinion by

Ekwall, J.

Paragraph 1807 provides for the free entry of original paintings, except those which are articles of utility or for industrial use. The collector's memorandum stated “Appraiser indicates they were originals but they were created for industrial use. They are not provided for in 1807, and are not works of art under 1547a.” An examination of the record failed to disclose any evidence that the articles were not imported for industrial use, and the affidavit of the importer indicated that they were purchased for use as decorations in theatrical productions. On the record presented, the protest was overruled.

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[447]*447Opinion by

Ekwall, J.

Paragraph 1807 provides for the free entry of original paintings, except those which are articles of utility or for industrial use. The collector's memorandum stated “Appraiser indicates they were originals but they were created for industrial use. They are not provided for in 1807, and are not works of art under 1547a.” An examination of the record failed to disclose any evidence that the articles were not imported for industrial use, and the affidavit of the importer indicated that they were purchased for use as decorations in theatrical productions. On the record presented, the protest was overruled.

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Bluebook (online)

28 Cust. Ct. 446, 1952 Cust. Ct. LEXIS 374, Counsel Stack Legal Research, https://law.counselstack.com/opinion/american-shipping-co-v-united-states-cusc-1952.