Case Name: Empire Findings Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1965-12-22
Citations: 55 Cust. Ct. 524
Docket Number: No. 69713; protest 59/24272 (New York)
Parties: Empire Findings Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 55
Pages: 524–525

Head Matter:
No. 69713.
Empire Findings Co., Inc. v. United States,
protest 59/24272 (New York).

Opinion:
Opinion by
Ford, J.
In accordance with stipulation of counsel that the items of merchandise marked "S" and "P" consist of stethoscopes or parts thereof, respectively, and that the items marked "H" consist of percussion hammers the same in all material respects as those the subject of Arthur Salm, Inc. v. United States (46 Cust. Ct. 68, C.D. 2235), the claim of the plaintiff was sustained.