Case Name: John L. Westland & Son, Inc., a/c Birch Plywood Sales Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-10-17
Citations: 51 Cust. Ct. 230
Docket Number: No. 68047; protest 60/16725 (Los Angeles)
Parties: John L. Westland & Son, Inc., a/c Birch Plywood Sales Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 230–230

Head Matter:
No. 68047.
John L. Westland & Son, Inc., a/c Birch Plywood Sales Co. v. United States,
protest 60/16725 (Los Angeles).

Opinion:
Opinion by
Oliver, C.J.
In accordance with stipulation of counsel that the articles of merchandise consist of so-called mixed board which are manufactures in chief value of wood and not plywood, the claim of the plaintiff was sustained.