Case Name: Protests 967780-G, etc., of Amerlux Steel Corp. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-13
Citations: 2 Cust. Ct. 758
Docket Number: No. 41634
Parties: Protests 967780-G, etc., of Amerlux Steel Corp. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 758–758

Head Matter:
No. 41634.
Protests 967780-G, etc., of Amerlux Steel Corp. (Los Angeles).

Opinion:
Opinion by
Dallinger, J.
In accordance with stipulation of counsel and on the authority of Wilbur-Ellis Co. v. United States (26 C. C. P. A. 403, C. A. D. 47) the bale ties in question were held free of duty as agricultural implements under paragraph 1604 as claimed.