Case Name: A. Anderson et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-09-20
Citations: 27 Cust. Ct. 321
Docket Number: No. 55896; protests 125192-K, etc. (San Francisco)
Parties: A. Anderson et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 27
Pages: 321–322

Head Matter:
No. 55896.
protests 125192-K, etc. (San Francisco).
A. Anderson et al. v. United States,

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that certain items of the merchandise are similar in all material respects to the shells involved in Abstracts 55389 and 50357, the claim for free entry under paragraph 1738 was sustained. Other items stipulated to be the same as the articles involved in Abstract 52477 were held dutiable at 33}<s percent under paragraph 412.