T.D. Downing Co. v. United States

321 F. Supp. 1036 (1971)

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T.D. Downing Co. v. United States

United States Customs Court
321 F. Supp. 1036 (1971)

Facts

T.D. Downing Company (Downing) (plaintiff), an architectural company, was engaged to design a church building in Vermont. In designing the church doors, Downing chose to include six wooden panels that would be carved with religious imagery. The design was such that when the panels were removed, six holes remained open and the door would no longer operate as a door. Downing removed the panels and sent them to a sculptor in England to be carved. Once they were carved, Downing sought to import the panels to the United States as original sculptures subject to duty-free treatment under Tariff Schedules of the United States (TSUS) item 765.15. The United States Customs Service (customs) (defendant) instead characterized the panels as articles of wood subject to approximately 16.66 percent import duty under item 207.00. Downing challenged customs’ decision.

Rule of Law

Issue

Holding and Reasoning (Rao, C.J.)

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