Case Name: R. W. Smith A/C Robert H. Ray Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-11-27
Citations: 27 Cust. Ct. 361
Docket Number: No. 56073; protest 150017-K (Galveston)
Parties: R. W. Smith A/C Robert H. Ray Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 27
Pages: 361–361

Head Matter:
No. 56073.
protest 150017-K (Galveston).
R. W. Smith A/C Robert H. Ray Company v. United States,

Opinion:
Opinion by
Lawrence, J.
It was stipulated that certain items of the merchandise consist of radar equipment the same in all material respects as that the subject of United States v. United Geophysical Company (38 C. C. P. A. 137, C. A. D. 451). Upon the agreed statement of facts and following the authority cited, the radar equipment was held dutiable as claimed.