Greek Orthodox Church of Evangelismos v. United States

Mollison, Judge:

Both of the protests in the case at bar relate to the same merchandise covered by a single entry. They were, therefore, consolidated for the purposes of trial and disposition of the issues raised thereby.

The facts of the matter are not in dispute. The plaintiff is a church of the Greek Orthodox faith which imported for its own use an iconostasis made wholly or in chief value of wood. The collector of customs assessed duty on the importation at the rate of 16% per centum ad valorem under the provision in paragraph 412, Tariff Act of 1980, as modified by T.D. 51802, for…