Case Name: John L. Westland & Son, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-03-31
Citations: 34 Cust. Ct. 325
Docket Number: No. 58900; protest 234177-K (Los Angeles)
Parties: John L. Westland & Son, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 325–325

Head Matter:
No. 58900.
protest 234177-K (Los Angeles).
John L. Westland & Son, Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial, it was stipulated that if the merchandise were now before the examiner, he would classify it as plates, 7% inches in diameter, over $3.45 per dozen, dutiable, as claimed, under paragraph 212, as amended, supra. In view of the stipulation and following Abstract 58716, the claim of the plaintiff was sustained.