Giuseppe Tommasi Studios v. United States

MCClbllaND, Presiding Judge:

These protests are directed against the action of the collector of customs at the port of New York in assessing duty on certain merchandise at various rates under several paragraphs of the Tariff Act of 1930. The protest claim in each case is that the merchandise is entitled to free entry under paragraph 1774 of the act as parts of altars—

imported in good faith for presentation (without charge) to, and for the use of, [a] corporation or association organized and operated exclusively for religious purposes.

There is no question but that the merchandise in issue was…