Case Name: Toyota Motor Sales U.S.A., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-03-05
Citations: 48 Cust. Ct. 356
Docket Number: No. 66513; protest 60/31050 (Los Angeles)
Parties: Toyota Motor Sales U.S.A., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 356–357

Head Matter:
Before the Second Division,
March 5, 1962
No. 66513.
Toyota Motor Sales U.S.A., Inc. v. United States,
protest 60/31050 (Los Angeles).

Opinion:
Opinion by
Ford, J.
In accordance with oral stipulation of counsel that the merchandise, described on the invoice as friction tape, was made of plastic, not specially enumerated in the tariff act, similar in use to cotton friction tape, wholly or in chief value of cotton, the claim of the plaintiff was sustained.