Case Name: Protests 987711-G/88445, etc., of Rev. Christopher Keller (Chicago)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-06-21
Citations: 5 Cust. Ct. 261
Docket Number: No. 44003
Parties: Protests 987711-G/88445, etc., of Rev. Christopher Keller (Chicago).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 261–261

Head Matter:
No. 44003.
Protests 987711-G/88445, etc., of Rev. Christopher Keller (Chicago).

Opinion:
Opinion by
Keefe, J.
On the authority of Diamond v. United States (T. D. 44651) the missal stand was held free of duty as regalia under paragraph 1773. Abstracts 25680 (T. D. 31624) and 12107 (T. D. 27475) cited. From the evidence it was found that the alms basins are carried in the hand during public exercises and come squarely within the definition of regalia. As to these the claim for free entry under paragraph 1773 was also sustained.