Case Name: Phillips Chemical Co. and R. W. Smith v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-12-09
Citations: 33 Cust. Ct. 463
Docket Number: No. 58590; protest 188327-K (Galveston)
Parties: Phillips Chemical Co. and R. W. Smith v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 463–464

Head Matter:
No. 58590.
protest 188327-K (Galveston).
Phillips Chemical Co. and R. W. Smith v. United States,

Opinion:
Opinion, by
Johnson, J.
In accordance with stipulation of counsel that the merchandise consists of a catalyst, composed in chief value of mineral substances, not decorated in any manner, the claim of the plaintiffs was sustained.