Hammerstein v. United States

Mollison, Judge:

Although this case involves but one importation, there were two classes of merchandise contained therein, and for the sake of clarity they will be treated separately.

The first class of merchandise involved consists of 14 plaques.' depicting the “Way of the Cross” and known as Stations of the Cross. It is described on the invoice as “14 Stations of the ‘Via Crucisb” These were assessed with duty by the collector of customs at the-rate of 50 per centum ad valorem under the provision in paragraph 232 (d) of the Tariff Act of 1930 for manufactures of marble, not specially provided…