Volume 76 · 404
Public Law 87–604
To amend paragraph 1774 of the Tariff Act of 1830 with respect to the importation of certain articles for religious purposes.
Approved August 24, 1962
Statutory text
AN ACT
To amend paragraph 1774 of the Tariff Act of 1830 with respect to the importation of certain articles for religious purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That paragraph 1774
Religious articles.
Free importation.
70 stat. 1067.
of the Tariff Act of 1930, as amended (19 U.S.C. 1201, par. 1774), is amended to read as follows:
“Par. 1774.
Altars, pulpits, communion tables, baptismal fonts, shrines, mosaics, iconostases, or parts, appurtenances, or adjuncts of any of the foregoing, whether to be physically joined thereto or not, and statuary (except granite or marble cemetery headstones, granite or marble grave markers, and granite or marble feature memorials, and excepting casts of plaster of Paris, or of compositions of paper or papier maché), imported in good faith for the use of, either by order of, or for presentation (without charge) to, any corporation or association organized and operated for religious purposes, including cemeteries, schools, hospitals, orphanages, and similar nonprofit activities staffed and controlled by such corporation or association.”
Sec. 2.
The amendment made by the first section of this Act shall apply with respect to articles entered, or withdrawn from warehouse, for consumption on or after the thirtieth day after the enactment of this Act.
Sec. 3.
The Secretary of the Treasury is hereby directed to admit free of duty any silver cross made in England and donated to the Christ Episcopal Church, of Cincinnati, Ohio, which may have been imported before the date of enactment of this Act.
If the liquidation of the entry, or withdrawal from warehouse, for consumption of any article subject to the provisions of subsection (a) has become final, such entry or withdrawal may be reliquidated and the appropriate refund of duty may be made.
Approved August 24, 1962.