Case Name: Protests 82337-K, etc., of Continental Grain Co. et al. (Buffalo)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-06-10
Citations: 12 Cust. Ct. 331
Docket Number: No. 49485
Parties: Protests 82337-K, etc., of Continental Grain Co. et al. (Buffalo).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 331–331

Head Matter:
Before the Third Division,
June 10, 1944
No. 49485.
Protests 82337-K, etc., of Continental Grain Co. et al. (Buffalo).

Opinion:
Opinion by
Cline, J.
It was stipulated that the merchandise in question is the same in all material* respects as the oat scalpings the subject of Richardson v. United States (12 Cust. Ct. 6, C. D. 823), which record was incorporated herein. It was therefore held dutiable at 5 percent ad valorem under paragraph 731 and T. D. 49752 as claimed.