Case Name: Langfelder, Homma & Carroll, Inc., and Frank P. Dow Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1963-11-26
Citations: 51 Cust. Ct. 270
Docket Number: No. 68133; protest 62/11336 (San Francisco)
Parties: Langfelder, Homma & Carroll, Inc., and Frank P. Dow Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 51
Pages: 270–270

Head Matter:
Before the First Division,
November 26, 1963
No. 68133.
Langfelder, Homma & Carroll, Inc., and Frank P. Dow Co., Inc. v. United States,
protest 62/11336 (San Francisco).

Opinion:
Opinion by
Oliver, C.J.
In accordance with stipulation of counsel that the merchandise, described on the invoice as "Squirrel" and identified by No. 849/609, is not chiefly used for the amusement of children, but is a manufacture in chief value of plaster of paris,, the claim of the plaintiffs was sustained.