Case Name: James G. Wiley Co., a/c Import Sales, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-03-18
Citations: 60 Cust. Ct. 1021
Docket Number: No. P68/158; protest 67/4433 (Los Angeles)
Parties: James G. Wiley Co., a/c Import Sales, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1021–1022

Head Matter:
Before the Third Division,
March 18, 1968
No. P68/158.
protest 67/4433 (Los Angeles).
James G. Wiley Co., a/c Import Sales, Inc. v. United States,

Opinion:
Richardson, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of faceted stained .glass window panels which are works of art, imported for and installed in a church, similar in all material respects to the stained glass windows the subject of Mission of San Gabriel and 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); and Castelazo & Associates et al. v. United States (57 Cust. Ct. 67, C.D. 2728), the claim of the plaintiff was sustained.