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Paragraph
Law, 1894.

688

Art, works of—Continued.

Rate of
Duty.

intended for sale, shall be admitted free of duty,
under such regulations as the Secretary of the
Treasury shall prescribe; but bonds shall be given
for the payment to the United States of such duties
as may be imposed by law upon any and all of
such articles as shall not be exported within six
months after such importation: Provided, That the
Secretary of the Treasury may, in his discretion,
extend such period for a further term of six months
in cases where applications therefor shall be made.
(see proviso to paragraph 688)*......
works of art, collections in illustration of the progress
of the arts, science, or manufactures, photographs,
works in terra cotta, parian, pottery, or porcelain,
and artistic copies of antiquities in metal or other
material, hereafter imported in good faith for perma-
nent exhibition at a fixed place by any society or
institution established for the encouragement of the
arts or of science, and all like articles imported in
good faith by any society or association for the pur-
pose of erecting a public monument, and not intended
for sale, nor for any other purpose than herein
expressed; but bonds shall be given under such rules
and regulations as the Secretary of the Treasury may
prescribe, for the payment of lawful duties which
may accrue should any of the article aforesaid be
sold, transferred, or used contrary to this provision,
and such articles shall be subject at any time, to
examination and inspection by the proper officers

NOTES TO PARAGRAPH 686—Continued.

.free.

consisting of carved woodwork (T. D. 9356). Bronze castings for churches (G. A. 1704). Brass lecturn (G. A. 1282).

4. The articles must be imported expressly for presentation, but if the articles are imported by the association they are dutiable (T. D. 15433).

5. See Customs Reg. 1892, Articles 352 and 601, and T. D. 15540. NOTES TO PARAGRAPH 687.

I. *When articles are admitted to entry under paragraphs 687 and 688, they should be carefully examined at the time of importation, duly appraised and the duties ascertained, in order that, in case the conditions of the bond are broken by the sale, transfer, or disposition of the articles, the interests of the revenue may be properly protected (T. D. 3128, 8206, 8417, 8849).

2. The authority of the Secretary of the Treasury, to extend bonds under this paragraph, is limited to one extension of six months, the purpose being to allow such exhibition for one year only (T. D. 10617).

See also notes to paragraph 688, next page, and Customs Reg. of 1892, Art. 347.

Paragraph
Law, 1894.

384

575

Art, works of-Continued.

Rate of
Duty.

of the customs: Provided, That the privileges of
this and the preceding section shall not be allowed
to associations or corporations engaged in or con-
nected with business of a private or commercial
character *.

works of art specially imported for societies or
schools, see "Societies."

.free.

art educational stops, composed of glass and metal
and valued at not over 6 cts. per gross.... . . . . . . . .free.
paintings in oil or water colors+, original drawings
and sketches, and artists' proofs of etchings and
engravings, not otherwise provided for, and the
word "painting" as used in this act shall not be

NOTES TO PARAGRAPH 688.

1. The privilege does not extend to so-called art associations which import articles for exhibition and sale, and re-export any which are found unsaleable (T. D. 7879, 10027); or to high-schools (T. D. 11108); or to individuals for exhibition in their private residences (G. A. 754); societies incorporated under foreign laws (T. D. 13102); "Art Companies" connected through its incorporators with a commercial house (G. A. 584); private museums (G. A. 754). 2. Associations which award prizes to American Artists, and the prominent feature of their exhibitions is to encourage the fine arts, are of the class enumerated in this paragraph (T. D. 10027).

3. Articles of terra cotta, porcelain, etc. imported by an individual for presentation to an association, are not entitled to free entry unless the articles are made the property of such association before entry (T. D. 3664).

4. The production of a foreign artist cannot be admitted free for exhibition in the artists' studio (T. D. 7316). (Paintings and Statuary are free eo nomine.)

5. Articles cannot be withdrawn from bonded warehouse and placed upon temporary exhibition without payment of duty, unles the place of exhibition is bonded (T. D. 9011).

6. The frames, if usual and ordinary kind incident to the painting, are also free (T. D. 8566, 8589), and where the frame arrives by accident or mistake at a different time from the painting, the unity of the importation is not destroyed (G. A. 963, decided under paragraph 677, Act Oct. 1, 1890, now paragraph 585 of the present Act).

7. Articles imported for the purpose of erecting a monument must come within the term "works of art," or be similar to those articles enumerated in the statute (T. D. 3999).

8. A statue to form part of a monument or memorial (T. D. 9809), casts, designs (T. D. 8540) and models (T. D. 10023) for monuments are admitted free.

9. A university having a museum for permanent exhibition connected therewith, entitled to the privilege of this paragraph (G. A. 2028).

10. See also notes to paragraph 687, on foregoing page, and Customs Reg. of 1892, Articles 346, 347 and 601.

NOTES TO PARAGRAPH 575.

I. PAINTINGS. There is no requirement that the paintings provided for in this paragraph should be the production of profes

Paragraph
Law, 1894.

575

Art, works of—Continued.

Rate of
Duty.

understood to include such as are made wholly or in part by stenciling or other mechanical process (G. A. 2501, 2544, 2554, 2926)...... ..free. frames for paintings, dutiable according to the material of chief value (G. A. 1408). statuary, but the term "statuary" as herein used shall be understood to include only professional productions-whether round or in relief, in marble, stone, alabaster, wood or metal, of a statuary or sculptor.....

....free 198 Artichokes, vegetables (T. D. 9188) prepared or preserved. 30% 89 Artificial eyes, glass.....

40%

sional artists, rising to the dignity of works of art, or should be accompanied with artists' certificates (T. D. 9161, G. A. 782).

2. THE FOLLOWING HAVE BEEN CLASSIFIED AS PAINTINGS under former laws and are paintings under the present law, provided such are not made wholly or in part by stenciling or other mechanical process: Paintings on glass of artistic skill, generally used for chancel windows (T. Ď. 3142, 3369, 9428). Paintings on ivory (T. D. 2037, 5540; G. A. 742) on leather (T. D. 3037), on shells (G. A. 782), on copper (G. A. 1172), on metal (T. D. 6216), on gelatine (G. A. 1572), on enameled copper-plates (G. A. 2194). Pen and ink sketches (G. A. 1679). Hand painted paper hangings (G. A. 1968). Portraits in crayon (T. D. 3825), in pastel (T. D. 9580). Theatrical scenery (T. D. 9161). Designs in colors by artists to be used as wall decorations (T. D. 2679, 2760). Oil paintings of artistic skill on silk for wall hangings (T. D. 5475), on porcelain, and not commercially known as a plaque (G. A. 1579, 1768; T. D. 13648), Articles which are in fact china-ware, do not change their character by being decorated by paintings, but small pieces of porcelain to be used as house ornaments, or to be worn on the person, painted by hand, do not become decorated china-ware, but are classed as paintings (T. D. 4814, citing opinion U. S. Supreme Court, Arthur vs. Jacoby, 103 U. S. 677; also T. D. 7580, 9037, G. A. 2976). Hand paintings subsequently glazed and fired may possibly be excluded from classification as "paintings" by the proviso in paragraph 575 (see G. A. 2963).

3. THE FOLLOWING HAVE BEEN CLASSIFIED AS NOT PAINTINGS: Articles of chinaware, although painted or decorated, still remain "chinaware" (T. D. 3446, 4103, 4563, 4814, G. A. 1981, 2976). Painted glass windows (G. A. 2976, citing U. S. vs. Perry, 146 U. S. 71). Photographs and photographic lantern slides (T. D. 2633). Photographic backgrounds in black and white (T. D. 9531). Embossed leather tinted (T. D. 3668). Paintings on paper to be used for fans (T. D. 3807). Painted wall papers and worsted fire screens (T. D. 4437, 6947). Paintings on metal and enameled (G. A. 825, 1688) on wood panels for furniture (G. A. 1685). Photographs on glass and photographs painted (G. A. 2926, 2941). Lithographic prints, painted over in oil colors (G. A. 2942). Furniture with panels painted in oil or water colors (G. A. 2976).

*1. THE TERM STATUARY must be confined in its application to representations of man or animals, and is not applicable to representations of inanimate objects (T. D. 4240, G. A. 2016).

2. The word professional is used to distinguish between the work of artists and that of mechanics or artisans, and is intended as a

Paragraph
Law, 1894.

Rate of
Duty.

328 Artificial or ornamental feathers, fruits, grains, leaves,
flowers, and stems, or parts thereof, of whatever
material composed, suitable for millinery use, not spe-
cially provided for (T. D. 4854, 5251, 5366, 5471, 6216,
6230, 7207, 7225, 7595, 8385, 8577, 8919, 8931, 9015, 9469,
G. A. 540, 661, 1351, 2428, 2444, 2557, 2599)... . . .
Same not designed or suitable for millinery purposes
dutiable according to material of chief value (G. A.
347, 1330, 2177, 2567).

Artificial teeth, dutiable according to material of chief
value.

Artists' colors in tubes, see “Paints.”

388 Asbestos, unmanufactured (G. A. 819).....

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all manufactures of, or of which asbestos is
component material of chief value, not spe-
cially provided for (see notes under Sec. 4,
Act Aug. 28, 1894)....

(articles composed wholly or partly of asbestos
if not found in this "Schedule" under their
specific names are classified under this gen-
eral provision.)

35%

.free.

25%

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408 Ash, bone, fit only for fertilizing purposes.

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.free.

.free.

25%

25%

..free.

receivers, not smoker's articles, but dutiable accord-
ing to material of chief value (T. D. 7328).

soda (also see "Kelp"), (T. D. 9326, G. A.
1214)

NOTES TO PARAGRAPH 575-Continued.

.per lb. 4

limitation to restrict the provisions of the paragraph to the productions of the former (T. D. 4266). But the professional productions are not limited to those executed by a sculptor with his own chisel from models of his own creation, to the exclusion of those made by him, or by his assistants, under his direction, from models or from completed statues of another sculptor, or from works of art, the original author of which is unknown (T. D. 5926, with opinion of the Supreme Court. Tutton vs. Viti, 108 U. S., 312, T. D. 9744, G. A. 481).

3. When a statue and pedestal are invoiced and imported together, the pedestal is subject to duty according to the material of which it is composed, unless it possesses artistic merit and is in fact statuary within the definition of the tariff acts, and not recognized commercially as a distinct commodity (T. D. 9658, G. Ä. 481, 2016).

4. The Collector should require evidence that the statuary is a "professional production," and the Certificate of the Sculptor is the most satisfactory evidence (T. D. 15428, G. A. 677; see also T. D. 9744, 11519, 15283). See Customs Reg. 1892, Articles 351 and 352.

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390 Asphaltum and Bitumen, crude or dried, but not other

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286 Astrachan trimmings, wool (T. D. 15558).

50%

58 Atropine sulphate (G. A. 747)..50 per lb., but not less than 25% 177 Augers, steel......

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35%

.free.

.free.

10%

35%

35%

127 Axles, or parts thereof, axle bars, axle blanks, or forgings for axles, iron or steel, without reference to the stage or state of manufacture (T. D. 5310, G. A. 2220)...

...per lb. 11⁄2o

Provided, That when iron or steel axles are imported fitted in wheels, or parts of wheels, of iron or steel, they shall be dutiable at the same rate as the wheels in which they are fitted.

508 Ayrstones, as whetstones..

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.free.

.free.

10%

20%

B

22534 Bacon and hams....

20%

22534

spiced, peppered and prepared (T. D. 9636).... 20%

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