Bernardini Studios v. United States

MollisoN, Judge:

Paragraph 1774 of the free list of the Tariff Act of 1930, as amended by 70 Stat. 1066 (P. L. 1001, Aug. 6, 1956, ch. 989, § 2 (a); T. D. 54169), reads as follows:

Par. 1774. Altars, pulpits, communion tables, baptismal fonts, shrines, mosaics, or parts of any of the foregoing, and statuary (except casts of plaster of paris, or of compositions of paper or papier-mache), imported in good faith for the use of, either by order of or for presentation (without charge) to, any corporation or association organized and operated exclusively for religious purposes.

The plaintiff herein…