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

United States Customs Court·Decided April 3, 1952·No. No. 56534; protest 175380-K (New York)·Published

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.

Free access — add to your briefcase to read the full text and ask questions with AI

[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.

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

Pincite

28 Cust. Ct. 446 (American Shipping Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.