## Facts

- Elder & Co. commissioned two mosaicists to create a mosaic panel inspired by an existing oil painting.
- The mosaicists had never seen the original painting in person.
- To guide their work, the importer sent the mosaicists a photographic transparency of the painting.
- The mosaicists executed the panel in mosaic form, converting the painted image into a different medium through their own workmanship.
- When Elder & Co. imported the mosaic panel into the United States, the Collector of Customs assessed a 20% ad valorem duty.
- The Tariff Act of 1930 allowed “original works of art” to enter duty-free, while other works of art were subject to a 20% ad valorem duty.
- The Collector treated the mosaic as not “original” because it was inspired by the oil painting.
- Elder & Co. filed a protest in the United States Customs Court, contending the panel was an original mosaic and therefore duty-free.

## Issues

1. Whether a mosaic panel commissioned by an importer and created by mosaicists working from a transparency of an existing oil painting qualifies as an “original work of art” for duty-free entry under the Tariff Act of 1930.
2. Whether the fact that the mosaic was inspired by a prior painting prevents it from being classified as “original” for customs purposes.

## Decision

- The United States Customs Court sustained the importer’s protest.
- The court held the mosaic panel qualified as an “original work of art” within the meaning of the Tariff Act of 1930.
- As a result, the mosaic was entitled to duty-free entry rather than the assessed 20% ad valorem duty.

## Legal Principles

- For customs classification under the Tariff Act of 1930, an “original work of art” turns on artistic authorship and creative execution, not on whether the subject matter was previously depicted.
- A work may still be “original” even when inspired by an earlier work, so long as it is not a mere mechanical or slavish reproduction and reflects the makers’ artistic work.
- Translating an image from one medium (painting) to another (mosaic) can involve creative choices in execution that support treatment as an original work of art.
- Customs may not deny duty-free treatment solely because a work was created with reference to an existing artwork; the classification must reflect the character of the imported piece as made.

## Conclusion

In *Elder & Co. v. United States*, the Customs Court ruled that a commissioned mosaic panel made by mosaicists who worked from a transparency of an oil painting they had never seen was an “original work of art” under the Tariff Act of 1930. Because the mosaic was treated as original despite its inspiration from a prior painting, the court sustained the importer’s protest and allowed duty-free entry instead of the 20% ad valorem duty assessed by customs.


Elder & Co. v. United States, 61 Cust. Ct. 50, C.D. 3525 (1968)