B. A. McKenzie & Co. v. United States

U.S. Customs Court

B. A. McKenzie & Co. v. United States

48 Cust. Ct. 483

CourtUnited States Customs Court

DecidedJune 14, 1962

DocketNo. 66858; protest 58/390 (A) (Seattle)

StatusPublished

This text of 48 Cust. Ct. 483 (B. A. McKenzie & Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

B. A. McKenzie & Co. v. United States, 48 Cust. Ct. 483 (cusc 1962).

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Opinion

[484]*484Opinion by

Ford, J.

At the trial, it was stipulated that the merchandise, described on the invoice as “2000 pcs. #8%" x 16.5 yards Friction Tape (Crown),” and “5000 pcs. No. 8%” x 16.5 yds. Friction Tape, B & M Brand,” consists of a material approximately three-fourths of an inch in width, is in chief value of polyvinyl chloride, and is similar in use to cotton friction tape. It was further stipulated that the items, described on the invoice as “500 gross needle books (Filter Queen) Brand” are similar in all material respects to the cardboard needle holders involved in Abstract 63099. On the record presented, the claims of the plaintiff were sustained.

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[484]*484Opinion by

Ford, J.

At the trial, it was stipulated that the merchandise, described on the invoice as “2000 pcs. #8%" x 16.5 yards Friction Tape (Crown),” and “5000 pcs. No. 8%” x 16.5 yds. Friction Tape, B & M Brand,” consists of a material approximately three-fourths of an inch in width, is in chief value of polyvinyl chloride, and is similar in use to cotton friction tape. It was further stipulated that the items, described on the invoice as “500 gross needle books (Filter Queen) Brand” are similar in all material respects to the cardboard needle holders involved in Abstract 63099. On the record presented, the claims of the plaintiff were sustained.

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Bluebook (online)

48 Cust. Ct. 483, Counsel Stack Legal Research, https://law.counselstack.com/opinion/b-a-mckenzie-co-v-united-states-cusc-1962.