Case Name: Elna Corp. of America, Inc., and Barian Shipping Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-01-17
Citations: 40 Cust. Ct. 419
Docket Number: No. 61477; protests 287072-K, 280369-K, and 280542-K (New York)
Parties: Elna Corp. of America, Inc., and Barian Shipping Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 40
Pages: 419–419

Head Matter:
Before the Second Division,
January 17, 1958
No. 61477.
Elna Corp. of America, Inc., and Barian Shipping Co., Inc. v. United States,
protests 287072-K, 280369-K, and 280542-K (New York).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of buttonhole cutters in chief value of steel, not plated with platinum, gold, or silver, and not enameled or glazed with vitreous glasses, used chiefly in the household for cutting off buttons and cutting open seams on fabric, the claim of the plaintiffs was sustained.