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

*165DISSENTING OPINION

EKWall, Judge:

I am unable to agree with the finding of the majority in this case. The wording of paragraph 1807 of the Tariff Act of 1930 as I view it excludes this painting from the privilege of free entry thereunder, and the decision in American Colortype Co. v. United States, 2 Cust. Ct. 132, C. D. 107, I think should be adhered to. The case of Progressive Fine Arts Co. v. United States, 18 C. C. P. A. (Customs) 306, T. D. 44506, can have little bearing upon the-, question here presented because of the fact that there the language-construed was “articles of utility.” To…