Case Name: L. V. M. Importing Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-06-25
Citations: 51 Cust. Ct. 159
Docket Number: No. 67861; protest 61/22943 (Los Angeles)
Parties: L. V. M. Importing Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 159–159

Head Matter:
No. 67861.
L. V. M. Importing Co. v. United States,
protest 61/22943 (Los Angeles).

Opinion:
Opinion by
Oliver, C.J.
In accordance with stipulation of counsel that the merchandise consists of footwear in chief value of rubber, not a product of which any synthetic resin or resin-like substance is the chief binding agent, and that it is unlike any article manufactured or produced in the United States, the claim of the plaintiff was sustained.