James S. Baker Co. v. United States

U.S. Customs Court

James S. Baker Co. v. United States

51 Cust. Ct. 161, 1963 Cust. Ct. LEXIS 3637

United States Customs Court·Decided June 26, 1963·No. No. 67871; protest 62/9195 (Portland, Oreg.)·Published

Opinion

[162]*162Opinion by

Rao, J.

In accordance with oral stipulation of counsel that the merchandise, invoiced as “471-14” crowbars,” is similar in all material respects to that the subject of United States v. National Carloading Corp. et al. (48 CCPA 70, C.A.D. 767); that the merchandise invoiced as twist drills does not contain any of the alloys mentioned in paragraph 352; and that the screw extractors are articles or wares in chief value of metal, the claims of the plaintiffs were sustained.

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[162]*162Opinion by

Rao, J.

In accordance with oral stipulation of counsel that the merchandise, invoiced as “471-14” crowbars,” is similar in all material respects to that the subject of United States v. National Carloading Corp. et al. (48 CCPA 70, C.A.D. 767); that the merchandise invoiced as twist drills does not contain any of the alloys mentioned in paragraph 352; and that the screw extractors are articles or wares in chief value of metal, the claims of the plaintiffs were sustained.

James S. Baker Co. v. United States, 51 Cust. Ct. 161, 1963 Cust. Ct. LEXIS 3637 (cusc 1963).

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