Case: M. S. Cowen Co. v. United States
Abbreviation: M. S. Cowen Co. v. United States
Decision Date: 1950-03-01
Docket Number: No. 54074; protest 37040-K (Los Angeles)
Citation: 24 Cust. Ct. 381
Volume: 24
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: M. S. Cowen Co. v. United States,
Judges: 
Pages: 381–381

Head Matter:
Before the First Division,
March 1, 1950
No. 54074.
M. S. Cowen Co. v. United States,
protest 37040-K (Los Angeles).

Opinion:
Opinion by
Oliver, C. J.
It was stipulated that certain items of the merchandise are similar in all material respects to the articles the subject of Rolls Razor, Inc. v. United States (6 Cust. Ct. 271, C. D. 480), Abstract 51306, and Abstract 51893. The claim at 20 percent under paragraph 1558 was therefore sustained.