Case Name: John L. Westland & Son, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-11-19
Citations: 39 Cust. Ct. 498
Docket Number: No. 61363; protest 316179-K (San Francisco)
Parties: John L. Westland & Son, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 498–499

Head Matter:
No. 61363.
protest 316179-K (San Francisco).
John L. Westland & Son, Inc. v. United States,

Opinion:
Opinion by
Oliver, C. J.
In accordance with oral stipulation of counsel that the merchandise described as "Waddling Duck," contained in cases T 21073 to T 21076, covered by invoice item T 40274, "consists of a figure or image of an animate object, wholly or in chief value of metal, having a movable member or part valued over 30 cents per pound, not having a spring mechanism contained therein," the claim of the plaintiff was sustained as to the article in question. The protest was dismissed as to all other merchandise.