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ACME MARBLE & GRANITE COMPANY v. UNITED STATES

C.D. 4187; Protest 66/77798-17329.

324 F.Supp. 503 (1971)

ACME MARBLE & GRANITE COMPANY v. UNITED STATES.

United States Customs Court, First Division.

March 18, 1971.

Attorney(s) appearing for the Case

Stein & Shostak, Los Angeles, Cal. (Marjorie M. Shostak, Los Angeles, Cal., and Arthur E. Schwimmer, New York City, of counsel), for plaintiff.

L. Patrick Gray, III, Asst. Atty. Gen. (Mollie Strum, New York City, trial attorney), for defendant.

Before WATSON, MALETZ, and RE, Judges.

RE, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of a 10 foot high white Carrara marble bas-relief plaque imported from Italy in 1962. The plaque depicts the Resurrection of Christ from the sepulchre with Mary Magdalen at His feet. It was classified by the customs officials under paragraph 232 (d) of the Tariff Act of 1930, as modified, T.D. 54108, as marble wholly or partly manufactured, and assessed...

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