Case Name: Protest 975716-G of Wilbur-Ellis Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-04
Citations: 2 Cust. Ct. 690
Docket Number: No. 41225
Parties: Protest 975716-G of Wilbur-Ellis Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 690–690

Head Matter:
Before the Second Division,
May 4, 1939
No. 41225.
Protest 975716-G of Wilbur-Ellis Co. (Los Angeles).

Opinion:
Opinion by
Dallinger, J.
It was stipulated that the merchandise is the same as that passed upon in Amerlux v. United States (20 C. C. P. A. 238, T. D. 46039). The claim as steel angles at one-fifth of 1 cent per pound under paragraph 312 was therefore sustained.