Case Name: Perry Bayliss Wiley (U.S.A.), Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-05-22
Citations: 46 Cust. Ct. 490
Docket Number: No. 65660; protests 60/27688 and 60/30560 (New York)
Parties: Perry Bayliss Wiley (U.S.A.), Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 46
Pages: 490–491

Head Matter:
No. 65660.
Perry Bayliss Wiley (U.S.A.), Inc. v. United States,
protests 60/27688 and 60/30560 (New York).

Opinion:
Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise consists of bicycle tires the same in- all material respects as the automobile tires the subject of A. N. Deringer, Inc. v. United States (38 Cust. Ct. 327, C.D. 1882), the claim of the plaintiff was sustained.