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.