Legal Opinion

St. John v. United States

United States Customs Court

Decided December 7, 1970No. C.D. 4141PublishedCited by 1 opinion

1Opinion of the Court

RoseNSteiN, Judge:

The merchandise involved herein, entered in July 1963 as “stone carvings for church,” was classified in liquidation under paragraph 234(c), Tariff Act of 1930, as modified by the 1960-61 Tariff Conference at Geneva, T.D. 55816, which provides for “other stone suitable for use as monumental or building stone, * * * otherwise manufactured” at a duty rate of 21 per centum ad valorem.1 Plaintiff claims, alternatively, that the importations are entitled to entry free of duty either as original sculptures or statuary in relief under paragraph 1807(a) of said Act, as amended by…

2Cases cited5 opinions

  1. Ebeling & Reuss Co. v. United StatesUnited States Customs Court · 1958
  2. American Colortype Co. v. United StatesUnited States Customs Court · 1939
  3. Express Forwarding & Storage Co. v. United StatesUnited States Customs Court · 1968
  4. Keepnews Co. v. United StatesUnited States Customs Court · 1965
  5. Whitman Publishing Co. v. United StatesUnited States Customs Court · 1941

3Cited by1 opinion

  1. T. D. Downing Co. v. United StatesUnited States Customs Court · 1971

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