Case Name: Ataka, New York, Inc., and John L. Westland & Son, 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. 66859; protest 60/31043 (Los Angeles)
Parties: Ataka, New York, Inc., and John L. Westland & Son, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 484–484

Head Matter:
No. 66859.
Ataka, New York, Inc., and John L. Westland & Son, Inc. v. United States,
protest 60/31043 (Los Angeles).

Opinion:
Opinion by
Ford, J.
In accordance with oral stipulation of counsel that the merchandise consists of black polyvinyl chloride tape, is not a manufacture of synthetic textile, and is similar in use to friction tape in chief value of cotton, the claim of the plaintiffs was sustained.