United States v. Buck's, Inc.

Rich, Judge,

delivered tbe opinion of the court:

This appeal by the Government is from the judgment of the United States Customs Court, First Division, Abstract 62870, sustaining the importer’s protest and holding the imported merchandise, window niches, classifiable as parts of altars, and free of duty under paragraph 1774, Tariff Act of 1980, rather than as manufactures of wood, not specially provided for, under paragraph 412 as claimed by the Government.

The only issue before us is whether the merchandise falls within the following language of paragraph 1774, as amended by the Act of June…