Case Name: Protest 52358-K of Y. Sumi (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946
Citations: 16 Cust. Ct. 266
Docket Number: No. 51051
Parties: Protest 52358-K of Y. Sumi (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 266–266

Head Matter:
No. 51051.
Protest 52358-K of Y. Sumi (Los Angeles).

Opinion:
Opinion by
Cline, J.
It was stipulated that a portion of the merchandise in question is similar in all material respects to that the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303). In accordance therewith the claim at 10 percent under paragraph 1540 was sustained.