Case Name: S. F. Pellas Co. and P. W. Bellingall, Inc., et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1964-12-14
Citations: 53 Cust. Ct. 330
Docket Number: No. 68947; protests 63/14510, etc. (San Francisco)
Parties: S. F. Pellas Co. and P. W. Bellingall, Inc., et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 53
Pages: 330–330

Head Matter:
No. 68947.
S. F. Pellas Co. and P. W. Bellingall, Inc., et al. v. United States,
protests 63/14510, etc. (San Francisco).

Opinion:
Opinion by
Donlon, J.
In accordance with stipulation of counsel that the merchandise consists of soluble or instant coffee (containing no admixture of sugar, cereal, or other additive), a product of Nicaragua, entered or withdrawn from warehouse prior to August 31, 1963, the effective date of the Tariff Schedules of the United States; -that the protests were pending for decision by this court on June 30, 1964, the date of enactment of Public Law 88-337; and that within 120 days after the date of enactment a request was filed with the collector of customs for reliquidation and classification of the merchandise free of duty under said Public Law, the claim of the plaintiffs was sustained.