United States v. Whealon

This is an appeal by the United States from the judgment of the Customs Court, Third Division, C.D. 2228, holding that 10 stained glass windows imported are free of duty by virtue of paragraph 1810 of the Tariff Act of 1930, which provides for free entry of “* * * stained or painted glass windows which are works of art when imported to be used in houses of worship, valued at $15 or more per square foot, * * The collector ruled that the imported windows were not to be used in a house of worship and classified them as stained glass windows, not specially provided for, subject to duty of 30…