Case Name: Frank P. Dow Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-06-14
Citations: 48 Cust. Ct. 484
Docket Number: No. 66860; protests 60/13886, 60/19827, and 61/2679 (Seattle)
Parties: Frank P. Dow Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 484–484

Head Matter:
No. 66860.
Frank P. Dow Co., Inc. v. United States,
protests 60/13886, 60/19827, and 61/2679 (Seattle).

Opinion:
Opinion by
Ford, J.
In accordance with oral stipulation of counsel that the merchandise, described on the invoices as "black P.V.C. plastic tape," consists of a material approximately three-fourths of an inch in width, in chief value of polyvinyl chloride, is not a manufacture of synthetic textile, and is similar in use to cotton friction tape, the claim of the plaintiff was sustained.