This is one of the finest examples of government architecture in the United States. The Custom House was built to symbolize artistically the unique position which the Custom Service in New York held in the eyes of the nation and the world. The United States Custom Service was an agency of the Federal Government in charge of collecting import tariffs and performing other selected border security duties.
This interior is an important example of comprehensive Beaux-Arts decorative planning. The dome has murals of New York harbor that were painted by Reginald Marsh, and they have become significant landmark reminders of the city during the 1930s. This interior continues to create a strong visual impression.