Dr. Oidtmann Studios, Inc. v. United States

Keefe, Judge:

The merchandise in question in this case consists of certain structural parts of a main altar and two side altars imported for installation in the St. Louis Cathedral in New Orleans, La. Entry was made under the duty-free provisions of paragraph 1774 of the Tariff Act of 1930. The collector, however, determined that said merchandise was not within the exemption provided for in said paragraph and assessed duty thereon under the provisions of paragraph 232 (d) at 50 per centum ad valorem as articles of marble. The plaintiff claims that the altars and parts were imported in good…