Case Name: S. M. Iida et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-05-28
Citations: 20 Cust. Ct. 326
Docket Number: No. 52361; protests 36864-K, etc. (Honolulu)
Parties: S. M. Iida et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 326–326

Head Matter:
Before the Second Division,
May 28, 1948
No. 52361.
protests 36864-K, etc. (Honolulu).
S. M. Iida et al. v. United States,

Opinion:
Opinion by
Tilson, J.
It was stipulated that, certain items of the merchandise consist of imitation gut similar in all material respects to that the classification of which was involved in Bush v. United States (34 C. C. P. A. 17, C. A. D. 338). Accepting this stipulation as a statement of fact and following the cited authority, the claim of the plaintiffs was sustained.