Case Name: Protests 941160-G, etc., of Polan, Katz & Co. (Baltimore)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-03-20
Citations: 8 Cust. Ct. 478
Docket Number: No. 47016
Parties: Protests 941160-G, etc., of Polan, Katz & Co. (Baltimore).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 478–479

Head Matter:
No. 47016.
Protests 941160-G, etc., of Polan, Katz & Co. (Baltimore).

Opinion:
Opinion by
Kincheloe, J.
In accordance with stipulation of counsel that the merchandise in question consists of waterproof cloth in chief value of cotton the .same as that the subject of Caesar v. United States (6 Cust. Ct. 455, C. D. 515) the protests were sustained.