Case Name: Protest 53378-K of C. J. Tower & Sons (Buffalo)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-02-06
Citations: 16 Cust. Ct. 222
Docket Number: No. 50878
Parties: Protest 53378-K of C. J. Tower & Sons (Buffalo).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 222–222

Head Matter:
Before the Third Division,
February 6, 1946
No. 50878.
Protest 53378-K of C. J. Tower & Sons (Buffalo).

Opinion:
Opinion by
Cline, J.
In accordance with stipulation of counsel that certain items of the merchandise consist of oat scalpings similar in all material respects to those the subject of James Richardson & Sons v. United States (12 Cust. Ct. 6, C. D. 823), the claim at 5 percent under paragraph 731, as modified by T. D. 49752, was sustained.