Case: Frederick Stearns & Company, Frederick Stearns & Company Division of Sterling Drug, Inc., Successor v. United States
Abbreviation: Stearns v. United States
Decision Date: 1951-02-14
Docket Number: No. 55240; protest 140782-K (Detroit)
Citation: 26 Cust. Ct. 360
Volume: 26
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Frederick Stearns & Company, Frederick Stearns & Company Division of Sterling Drug, Inc., Successor v. United States,
Judges: 
Pages: 360–360

Head Matter:
No. 55240.
Frederick Stearns & Company, Frederick Stearns & Company Division of Sterling Drug, Inc., Successor v. United States,
protest 140782-K (Detroit).

Opinion:
Opinion by
Cole, J.
The undisputed facts in this case established that the beef liver extract, described on the invoice as "Hidago Concentrado 1:20 en Polvo," is properly dutiable as alleged by plaintiff. In accordance with stipulation of counsel, received in evidence as exhibit 2, that the remainder of the merchandise in question is substantially the same as that passed upon in Roche-Organon v. United States (35 C. C. P. A. 99, C. A. D. 378), the claim at 10 percent under paragraph 34 was also sustained as to said items.