Case Name: John L. Westland & Son, Inc., a/c Toyomenka, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-05-21
Citations: 48 Cust. Ct. 455
Docket Number: No. 66776; protest 58/271 (Los Angeles)
Parties: John L. Westland & Son, Inc., a/c Toyomenka, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 455–455

Head Matter:
No. 66776.
John L. Westland & Son, Inc., a/c Toyomenka, Inc. v. United States,
protest 58/271 (Los Angeles).

Opinion:
Opinion by
Kao, J.
In accordance with stipulation of counsel that the merchandise consists of waterproof cotton cloth similar in all material respects to that the subject of United States v. D. H. Grant & Co., Inc. (47 C.C.P.A. 20, C.A.D. 723) and that 5,785 pounds of cotton contained in the merchandise has a staple of 1% inches or more in length, the claim of the plaintiff was sustained.