Buck's, Inc. v. United States

Mollison, Judge:

The merchandise the subject of this protest is described on the invoice as “Window — Niches” and was assessed with duty at the rate of 16% per centum ad valorem under paragraph 412 of the Tariff Act of 1930, as modified, as manufactures wholly or in chief value of wood, not specially provided for. The protest claim is for free entry under the provision in paragraph 1774 of the said act, as amended by the Act of June 12, 1952, 66 Stat. 137, providing for free entry of—

Altars, pulpits, communion tables, baptismal fonts, shrines, or parts of any of the foregoing * * * imported in…