United States v. Wanamaker

Hatfield, Judge,

delivered tbe opinion of the court:

This is an appeal from a judgment of the United States Customs Court holding that certain “wool embroidered linen bands” were properly dutiable as works of art at 20 per centum ad valorem under paragraph 1449 of the Tariff Act of 1922, which reads:

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 etchings and engravings; all the foregoing, not specially provided…