Fusek's v. United States

DoNLON, Judge:

These two cases were consolidated for trial at Los Angeles. There is an extensive record, including testimony of six witnesses who were called by plaintiff, and a number of exhibits that were introduced by plaintiff. Defendant introduced no evidence. Both parties have filed briefs.

The merchandise consists of certain wood sculptures and carvings that were imported in 1957 and 1958 from Italy. Plaintiff entered them under paragraph 412, as manufactures of wood, not specially provided for, with duty claimed at 16% percent. (The entries included certain statuary entered as duty…