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

CourtUnited States Customs Court

DecidedJune 26, 1963

DocketNo. 67871; protest 62/9195 (Portland, Oreg.)

StatusPublished

This text of 51 Cust. Ct. 161 (James S. Baker 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

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

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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.

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Bluebook (online)

51 Cust. Ct. 161, 1963 Cust. Ct. LEXIS 3637, Counsel Stack Legal Research, https://law.counselstack.com/opinion/james-s-baker-co-v-united-states-cusc-1963.