Cintes v. United States

This is an appeal from a judgment of the United States Customs Court.

Merchandise, described in the entry as pictures, and claimed in the protest to be original paintings and free of duty under paragraph 1704 of the Tariff Act of 1922, was assessed for duty by the collector at the port of San Juan, P. R., at 20 per centum ad valorem under paragraph 1449 of that act.

Par. 1449. Works of art, including paintings in oil or water colors, pastels, pen and ink drawings, and copies, replicas, or reproductions of any of the same; statuary, sculptures, or copies, replicas, or reproductions thereof; and…