Legal Opinion

Zanes v. United States

United States Customs Court

Decided August 1, 1962No. 66945; protest 61/8810 (Galveston)Published

1Opinion of the Court

Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise consists of molded figures of alabasterite, which are not works of art and are not decorated in any manner, the claim of the plaintiff was sustained. International Lapidaries Co. v. United States (36 Cust. Ct. 230, C.D. 1780) and Otagiri Mercantile Co., Inc., et al. v. United States (44 Cust. Ct. 184, C.D. 2173) followed.

2Cases cited2 opinions

  1. Otagiri Mercantile Co. v. United StatesUnited States Customs Court · 1960
  2. International Lapidaries Co. v. United StatesUnited States Customs Court · 1956