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Giuseppe Tommasi Studios v. United States

1 Cust. Ct. 279, 1938 Cust. Ct. LEXIS 65
United States Customs Court·Decided December 8, 1938·Published·Cited by 2 cases

Opinion

MCClbllaND, Presiding Judge:

These protests are directed against the action of the collector of customs at the port of New York in assessing duty on certain merchandise at various rates under several paragraphs of the Tariff Act of 1930. The protest claim in each case is that the merchandise is entitled to free entry under paragraph 1774 of the act as parts of altars—

imported in good faith for presentation (without charge) to, and for the use of, [a] corporation or association organized and operated exclusively for religious purposes.

There is no question but that the merchandise in issue was imported in good faith for presentation without charge to and for the use of the Beth Israel Temple in Hartford, Conn., a corporation organized and operated exclusively for religious purposes. The real issue, therefore, is whether the merchandise consisted of parts of altars within the meaning of paragraph 1774, supra.

For convenient reference, Illustrative Exhibit B, offered and received during the course of the trial without objection as a photographic representation of the items in issue as set up in the temple after importation, is herewith reproduced. The letters placed thereon represent the following described merchandise on the invoices involved herein:

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Giuseppe Tommasi Studios v. United States, 1 Cust. Ct. 279, 1938 Cust. Ct. LEXIS 65 (cusc 1938).

1 Cust. Ct. 279 (Giuseppe Tommasi Studios v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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