Case Name: Sims-Worms, Inc. v. United States, protests 63/8556, 63/8557, and 63/9711 (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1966-09-20
Citations: 57 Cust. Ct. 808
Docket Number: No. P66/218
Parties: Sims-Worms, Inc. v. United States, protests 63/8556, 63/8557, and 63/9711 (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 57
Pages: 808–808

Head Matter:
Before the Second Division,
September 20, 1966
No. P66/218. —
Sims-Worms, Inc. v. United States, protests 63/8556, 63/8557, and 63/9711 (Los Angeles).

Opinion:
Rao, C. J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of waterproof twill back cotton velveteen cloth, which is similar' in all material respects, including waterproofing, to the velveteen cloth the subject of Amity Fabrics, Inc. v. United States (51 Cust. Ct. 97, C.D. 2416), the claim of the plaintiff was sustained.