Legal Opinion

Westfeldt Bros. v. United States

United States Customs Court

Decided March 27, 1962No. C.D. 2323PublishedCited by 3 opinions

1Opinion of the Court

OlivbR, Chief Judge:

This protest relates to certain merchandise which was classified as stained glass windows under paragraph 230(a) of the Tariff Act of 1930, as modified by T.D. 52738 and T.D. 52836, with a duty assessment at the rate of 30 per centum ad valorem. Plaintiff claims that the merchandise is entitled to entry free of duty under the provision in paragraph 1774 of the Tariff Act of 1930, as amended, for shrines and parts thereof.

Two witnesses testified. Both appeared on behalf of plaintiff. Following is a summary of the testimony of Father Bernard Mistretta, pastor of the Church…

2Cases cited2 opinions

  1. Gasparri Studios v. United StatesUnited States Customs Court · 1954
  2. Stevason v. United StatesUnited States Customs Court · 1954

3Cited by3 opinions

  1. John Horvath Co. v. United StatesUnited States Customs Court · 1967
  2. Acme Marble & Granite Co. v. United StatesUnited States Customs Court · 1971
  3. Pistorino & Co. v. United StatesUnited States Customs Court · 1979

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