Case Name: Frank P. Dow Co., Inc., a/c Ucagco, Inc., et al. v. United States, protests 245591-K, etc. (San Francisco); United China & Glass Co. v. United States, protests 64/2966-16613,etc. (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1967-08-28
Citations: 59 Cust. Ct. 878
Docket Number: No. P67/279; No. P67/280
Parties: Frank P. Dow Co., Inc., a/c Ucagco, Inc., et al. v. United States, protests 245591-K, etc. (San Francisco). United China & Glass Co. v. United States, protests 64/2966-16613,etc. (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 59
Pages: 878–878

Head Matter:
Before the Third Division,
August 28, 1967
No. P67/279.
No. P67/280.
Frank P. Dow Co., Inc., a/c Ucagco, Inc., et al. v. United States, protests 245591-K, etc. (San Francisco). United China & Glass Co. v. United States, protests 64/2966-16613,etc. (New Orleans).

Opinion:
Landis, J.
In accordance with stipulation of counsel that the items of merchandise marked "T" covered by the foregoing protests consist of cups and saucers similar in all material respects to those the subject of W. Kay Company, Inc. v. United States (53 Cust. Ct. 130, C.D. 2484) and that the items of merchandise marked "D" covered by the foregoing protests consist of cups and saucers similar in all material respects to those the subject of United States v. The Baltimore & Ohio R.R. Co. a/c United China & Class Company (47 CCPA 1, C.A.D. 719), the claims of the plaintiffs were sustained.