Case Name: Protest 821485-G of J. A. Forrest (Buffalo)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-05-06
Citations: 4 Cust. Ct. 467
Docket Number: No. 43637
Parties: Protest 821485-G of J. A. Forrest (Buffalo).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 467–467

Head Matter:
No. 43637.
Protest 821485-G of J. A. Forrest (Buffalo).

Opinion:
Opinion by
Evans, J.
It was stipulated that the merchandise consists of feeding oat groats and feeding rolled oats similar to that the subject of Tower v. United States (25 C. C. P. A. 408, T. D. 49486) and Forrest v. United States (2 Cust. Ct. 425, C. D. 169). The claim at 20 percent under paragraph 1558 was therefore sustained.