Gerstner v. United States

Oliver, Chief Judge:

This protest relates to a religious statue, made of marble, that was imported in May 1960 at the port of Rochester, N.Y. It was classified under the provision in paragraph 232(d) of the Tariff Act of 1930, as modified by T.D. 54108, for articles in chief value of marble, not specially provided for, carrying a dutiable assessment at the rate of 21 per centum ad valorem. Plaintiff claims free entry for the merchandise under paragraph 1774 of the Tariff Act of 1930, as amended (91 Treas. Dec. 306, T.D. 54169, 70 Stat. 1066), effective August 6, 1956, which reads as follows:

Alt…