Case: Reliance Merchandise Co., Inc., and Frank P. Dow Co., Inc. v. United States
Abbreviation: Reliance Merchandise Co. v. United States
Decision Date: 1952-06-03
Docket Number: No. 56728; protest 164611-K (Los Angeles)
Citation: 28 Cust. Ct. 496
Volume: 28
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Reliance Merchandise Co., Inc., and Frank P. Dow Co., Inc. v. United States,
Judges: 
Pages: 496–496

Head Matter:
Before the First Division,
June 3, 1952
No. 56728.
protest 164611-K (Los Angeles).
Reliance Merchandise Co., Inc., and Frank P. Dow Co., Inc. v. United States,

Opinion:
Opinion by
Oliver, C. J.
At the trial two cellulose articles were received in evidence as illustrative of the involved merchandise (collective illustrative exhibit 1). It was stipulated that the articles represented by the exhibit in question comprise two-thirds of the value of item No. 3-9058-5 and that these articles are cellulose acetate. On the record presented, the claim of the plaintiffs was sustained as to two-thirds of the merchandise described in item No. 3-9058-5 on the invoice involved.