Case Name: S. Handal & Sons, Inc., by Frank P. Dow Co., Inc., of L.A. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1962-01-22
Citations: 48 Cust. Ct. 318
Docket Number: No. 66403; protest 60/31032 (Los Angeles)
Parties: S. Handal & Sons, Inc., by Frank P. Dow Co., Inc., of L.A. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 48
Pages: 318–318

Head Matter:
No. 66403.
S. Handal & Sons, Inc., by Frank P. Dow Co., Inc., of L.A. v. United States,
protest 60/31032 (Los Angeles).

Opinion:
Opinion by
Rao, J.
In accordance with oral stipulation of counsel that the merchandise consists of cotton sheets, the claim of the plaintiff was sustained.