Case Name: Protest 71898-K of Duttons, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-01-30
Citations: 10 Cust. Ct. 386
Docket Number: No. 47974
Parties: Protest 71898-K of Duttons, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 386–386

Head Matter:
Before the Third Division,
January 30, 1943
No. 47974.
Protest 71898-K of Duttons, Inc. (New York).

Opinion:
Opinion by
Cline, J.
The record shows that the paintings or drawings in question were created for, and intended to be used as, illustrations for a poem entitled "Scotland." Following American Colortype Co. v. United States (2 Cust. Ct. 132, C. D. 107) and Tice & Lynch, Inc. v. United States (4 id. 84, C. D. 292) the protest was overruled.