Case Name: Sims-Worms, Inc. v. United States, protests 65/471, etc. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-07-28
Citations: 57 Cust. Ct. 798
Docket Number: No. P66/173
Parties: Sims-Worms, Inc. v. United States, protests 65/471, etc. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 57
Pages: 798–798

Head Matter:
Before the Second Division,
July 28, 1966
No. P66/173]. —
Sims-Worms, Inc. v. United States, protests 65/471, etc. (Los Angeles).

Opinion:
Bao, C.J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of waterproof twill back cotton velveteen cloth, which is similar in all material respects, including waterproofing, to velveteen cloth the subject of Amity Fabrics, Inc. v. United States (51 Cust. Ct. 97, C.D. 2416), the claim of the plantiff was sustained.