Case Name: Protests 25571-K, etc., of Geo. J. Higginson (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-10-18
Citations: 17 Cust. Ct. 203
Docket Number: No. 51368
Parties: Protests 25571-K, etc., of Geo. J. Higginson (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 17
Pages: 203–204

Head Matter:
Before the Third Division,
October 18, 1946
No. 51368.
Protests 25571-K, etc., of Geo. J. Higginson (San Francisco).

Opinion:
Opinion by
Keefe, J.
It was stipulated that the merchandise consists of oat-meals or oatmeal saucers and chowder cups'or puree cups the same in all material respects as those passed upon in Copeland & Thompson, Inc. v. United States (12 Cust. Ct. 85, C. D. 833) and Johnson Bros. v. United States (15 id. 113, C. D. 955). In accordance therewith the merchandise was held dutiable as claimed.