Castelazo & Associates v. United States

DonloN, Judge:

The issue before us in these consolidated protests is, in all essential respects, the issue that was litigated in two previously decided cases. Mission of San Gabriel, W. J. Byrnes & Co. v. United States, 44 Cust. Ct. 157, C.D. 2171; V. Rev. Kilian McGowan, C.P., Rector v. United States, 56 Cust. Ct. 450, C.D. 2673. In both of those cases we held that windows, similar in all material respects to the windows at bar, were stained glass windows entitled to duty free entry under paragraph 1810.

That is the same claim which plaintiff here makes as to nine windows that were imported…