Case Name: Sims-Worms, Incorporated v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-05-28
Citations: 60 Cust. Ct. 1044
Docket Number: No. P68/252; protests 63/17225, etc. (Los Angeles)
Parties: Sims-Worms, Incorporated v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 60
Pages: 1044–1045

Head Matter:
Before the Second Division,
May 28, 1968
No. P68/252.
protests 63/17225, etc. (Los Angeles).
Sims-Worms, Incorporated v. United States,

Opinion:
Bao, C. J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of waterproof twill back cotton velveteen cloth, which is similar in all material respects, including waterproofing, to the velveteen cloth the subject of Amity Fabrics, Inc. v. United States (51 Cust. Ct. 97, C.D. 2416), the claim of the plaintiff was sustained.