General Shipping & Trading Co. v. United States

Mollison, Judge:

The issue in this case is whether certain pieces of marble, imported to be used in the decoration of a church, were, in their imported condition, merely material, namely, slabs of marble to be made into a wainscot, or whether they were collectively a manufactured article, to wit, a wainscot, in knocked-down condition.

The collector of customs took duty on the pieces of marble at the rate of 25 per centum ad valorem under the provision in paragraph 232 (d) of the Tariff Act of 1930, as modified by the Presidential proclamation relating to the General Agreement on Tariffs and…