Descoware Corp. v. United States

Eosenstein, Judge:

At issue herein is the classification of merchandise entered as “Enamel Panels”, and assessed with duty at the rafe of 20 per centran ad valorem as “Works of art, * * * not specially provided for,” under paragraph 1547(a), Tariff Act of 1930-

*482Plaintiff claims the articles are entitled to entry free of duty under paragraph 1807(a) of said Act, as amended by Public Law 86-262 (T.D. 549-51), as “Original paintings in * * * vitreous enamel, * * * or works of the free fine arts * *

The competing tariff provisions are as follows:

Paragraph 1547 (a) :

Works of art, including (1)…