Brancusi v. United States

54 Treas. Dec. 428 (1928)

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Brancusi v. United States

United States Customs Court
54 Treas. Dec. 428 (1928)

  • Written by Heather Whittemore, JD

Facts

The Tariff Act of 1922 provided that manufactured metal objects that were imported into the United States were subject to a 40 percent ad valorem duty and that works of art could enter the United States duty-free. An importer (defendant) brought a bronze object created by sculptor Constantin Brancusi into the United States. The object was characterized as a sculpture of a bird but did not actually resemble a bird. The customs collector determined that the object was a manufactured bronze object and assessed an ad valorem duty of 40 percent. The importer appealed, arguing that the object was a sculpture that could enter the United States duty-free.

Rule of Law

Issue

Holding and Reasoning (Waite, J.)

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