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as an abstract Calder mobile of floral petals is sensibly admissable [[admissible]] as a work of art, a tediously realistic miniature ship which Judge Cline found to be "conceived, designed and wrought by a professional artist" was not a "sculpture" because it did not represent "a sculptor's conception of any object in nature."  Such works of art, which are not "sculptures," incidentally, must be entered under Paragraph 1547 of the Tarriff [[Tariff]] Act concerning "works of art not specially provided for"--known as NSPF by the examiners--and as such are dutiable at from 10 to 20 percentum ad valorem.

Uncle Sam allows painters more freedom of expression than sculptors, for they are not limited to representing human or animal forms in order to have created a "painting."  But they meet their Waterloo in the matter of materials.  Despite the fact that art historians often designate the great Byzantine wall decorations as "paintings," it does no good in the realm of U.S. Customs to claim a mosaic is "a painting in glass."  To Uncle Sam it is a "manufacture of glass" for it does not involve "oil, mineral, water or other color laid upon the surface by a painter."

When Paul Klee laid pigments on an old piece of burlap bag, he was, Uncle Sam would agree, creating a painting.  But when the young Italian abstract painter Burra makes a collage out of dirty old burlap and other bags and rags, his work is not even "a manufacture of rags," but, because these are in a state of disintegration, are "vegetable substances" and, as such, are dutiable at 10 percentum ad valorem. [[strikethrough]] Uncle Sam, with queer esthetic justice, refused to admit a huge diorama imported for the Chicago World's Fair called "Cotton Picking" as a work of art--but it seems rather brutal even so to dismiss it as "a manufacture of pulp" because the figures were covered with real clothes. [[/strikethrough]] The famous Cubist collages have been, of course, considered mere "manufactures of paper" and a large and important Matisse collage--conceived as a design for a stained-glass window--was recently de-

Transcription Notes:
the last word was previously transcribed as "denoted" and I changed it to "de-" as reflected in the document