United States v. St. Joseph's Church

This appeal by the Government3 is from the judgment of the United States Customs Court, First Division, C.D. 2134, sustaining the importer’s protest that the imported sedilia should be classified as a pulpit or part of a pulpit under paragraph 1774 of the Tariff Act of 1930, and hence free of duty, rather than as a manufactured article in chief value of marble under paragraph 232(d) of the Tariff Act of 1930, as classified by the collector.

*43Tbe pertinent paragraphs are:

Paragraph 1774, Tariff Act of 1980, as amended June 12, 1952, 66 Stat. 137:

■Altars, pulpits, communion tables, baptismal…