Case Name: Protest 993890-G of C. S. Emery & Co. (St. Albans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-05-08
Citations: 18 Cust. Ct. 190
Docket Number: No. 51693
Parties: Protest 993890-G of C. S. Emery & Co. (St. Albans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 18
Pages: 190–190

Head Matter:
Before the First Division,
May 8, 1947
No. 51693.
Protest 993890-G of C. S. Emery & Co. (St. Albans).

Opinion:
Opinion by
Oliver, P. J.
The uncontradicted evidence established that the merchandise is made up of polymerized vinyl acetate and differs substantially from cellulose acetate film in all important particulars as to material, quality, texture, and use. The protest was therefore sústained.