Joseph Poli Co. v. United States

Donlon, Judge:

The previous submission of this case was set aside by stipulation, and the case has been resubmitted to the third division as now constituted.

*340The articles covered by the' protested entry include a marble communion railing, a side altar, and a predella with steps, all imported from Italy on July 22, 1947, and entered as duty free under paragraph 1774 of the Tariff Act of 1930. On liquidation, the collector denied free entry and assessed the articles as manufactures of marble, dutiable at 50 percent ad valorem, under paragraph 232 (d) of the Tariff Act of 1930. The claim on which…