Acme Marble & Granite Co. v. United States

Ee, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of a 10 foot high white Carrara marble bas-relief plaque imported from Italy in 1962. The plaque depicts the Eesurrection of Christ from the sepulchre with Mary Magdalen at His feet. It was classified by the customs oflicials under paragraph 232(d) of the Tariff Act of 1930, as modified, T.D. 54108, as marble wholly or partly manufactured, and assessed with duty at the rate of 21 per centum ad valorem. Plaintiff has protested and claims that the merchandise is properly…