Panation Trade Co. v. United States

Maletz, Judge:

This case involves the proper tariff classification of articles imported from West Germany which were described on the invoice as “aluminum anodized * * * religious medals.” The articles were classified by the government under item 740.37 of the Tariff Schedules of the United States, as amended, as jewelry and other objects of personal adornment, and assessed with duty at 55 percent ad valorem.

Insisting that this classification is erroneous, plaintiff claims that the articles are properly classifiable under item 740.60 as religious articles of a purely devotional character,…