Mission of San Gabriel v. United States

CONCURRING Opinion

Johnson, Judge:

The importation involved in this case is a colored glass window entitled “The Annunciation,” imported in sections, and assessed with duty under paragraph 218(f) of the Tariff Act of 1930, as modified, as an article of colored glass. It is claimed to be entitled to free entry under paragraph 1810 of said tariff act as a stained glass window which is a work of art, imported to be used in a house of worship, or, in the alternative, free of duty under paragraph 1774, as amended, as a mosaic imported for use of a corporation organized and operated for religious…