Case Name: Polk's Hobbies v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1968-02-01
Citations: 60 Cust. Ct. 993
Docket Number: No. P68/36; protest 67/11120 (A) (Los Angeles)
Parties: Polk’s Hobbies v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 60
Pages: 993–993

Head Matter:
Before the First Division,
February 1, 1968
No. P68/36.
protest 67/11120 (A) (Los Angeles)
Polk’s Hobbies v. United States,

Opinion:
Watson, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protest consists of miniature motors similar in all material respects to those the .subject of James G. Wiley Co., a/c Ungar Electric Tools, Inc. v. United States (49 Cust. Ct. 199, Abstract 66961), the claim of the plaintiff was sustained.