J. E. Bernard & Co. v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover, the duty paid on one painting which was classified as a painting in oil and a work of art under paragraph 1547 (a) of the Tariff Act of 1930 and assessed with duty at the rate of 15 per centum ad valorem under that provision as modified by the trade agreement with the United Kingdom, T. D. 49753. The provision in the trade agreement reads as follows:

*161Par. 1547 (a) Paintings in oil or water colors, pastels, pen and ink drawings, and copies, replicas, or reproductions of any of the same, all the…