Express Forwarding & Storage Co. v. United States

Rao, Chief Judge:

There ivas imported at the port of New York an article described on the commercial invoice accompanying the entry covered by the above-enumerated protest as a “Tester for main altar”. The dutiable status thereof, whether subject to duty as classified o.r entitled to free entry or to a lower rate of duty than assessed, is here presented to the court for determination by protest timely filed in accordance with the provisions of Title 19, U.S. Code, section 1514, by the nominal consignee of the importation. The ultimate consignee thereof was the Cathedral of the Blessed…