Case Name: Sims-Worms, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-06-27
Citations: 58 Cust. Ct. 904
Docket Number: No. P67/221; protests 65/481 and 65/14239 (Los Angeles)
Parties: Sims-Worms, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 58
Pages: 904–904

Head Matter:
Before the Second Division,
June 27, 1967
No. P67/221.
Sims-Worms, Inc. v. United States,
protests 65/481 and 65/14239 (Los Angeles).

Opinion:
Rao, C. J.
In accordance with stipulation of counsel that the items of merchandise marked "A" covered by the foregoing protests consist of waterproof cotton cloth similar in all material respects to that the subject of United States v. D. H. Grant & Co., Inc. (47 CCPA 20, C.A.D. 723),- and that the items of merchandise marked "W" consist of waterproof twill back cotton velveteen cloth similar in all material respects to that the subject of Amity Fabrics, Inc. v. United States (51 Cust. Ct. 97, C.D. 2416), the claim of the plaintiff was sustained.