Case Name: Frederick F. Straus v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1953-03-05
Citations: 30 Cust. Ct. 370
Docket Number: No. 57125; protest 171435-K (Los Angeles)
Parties: Frederick F. Straus v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 30
Pages: 370–370

Head Matter:
No. 57125.
protest 171435-K (Los Angeles).
Frederick F. Straus v. United States,

Opinion:
Opinion by
Johnson, J.
From the testimony it appeared that the collector assessed the merchandise as dishes rather than as plates. However, after investigation, the Bureau of Customs changed its ruling and stated that articles such as those in question should have been classified as plates. In view of the record presented, the claim of the plaintiff was sustained.