Samuel Shapiro & Co., Inc. v. United States

EKwall, Judge:

These are protests, consolidated at the trial, against the collector’s assessment of duty on four carved marble urns and one carved wooden urn. The marble urns were assessed at 25 per centum ad valorem under paragraph 232 (d) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as manufactures of marble, and the wooden one at 16% per centum ad valorem under paragraph 412 of the said tariff act, as modified by the Annecy Protocol of Terms of Accession to the General Agreement on Tariffs and Trade, T. D. 52373, and the President's…