Case Name: J. C. Penney Co., Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-12-22
Citations: 20 Cust. Ct. 239
Docket Number: No. 52077; protests 517502-G, etc. (New York)
Parties: J. C. Penney Co., Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 239–239

Head Matter:
Before the Second Division,
December 22, 1947
No. 52077.
protests 517502-G, etc. (New York).
J. C. Penney Co., Inc., et al. v. United States,

Opinion:
Opinion by
Kincheloe, J.
It was stipulated-that the merchandise is the same in all material respects as the gloves which were the subject of United States v. Julius Kayser & Co. (33 C. C. P. A. 179, C. A. D. 333). The claim at 50 percent ad valorem under paragraph 915, plus any additional duty applicable under paragraph 924, was therefore sustained.