Case: James S. Baker (Imports) Co., Inc., and J. T. Steeb & Co., Inc. v. United States
Abbreviation: James S. Baker Co. v. United States
Decision Date: 1963-06-26
Docket Number: No. 67871; protest 62/9195 (Portland, Oreg.)
Citation: 51 Cust. Ct. 161
Volume: 51
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: James S. Baker (Imports) Co., Inc., and J. T. Steeb & Co., Inc. v. United States,
Judges: 
Pages: 161–162

Head Matter:
No. 67871.
James S. Baker (Imports) Co., Inc., and J. T. Steeb & Co., Inc. v. United States,
protest 62/9195 (Portland, Oreg.).

Opinion:
Opinion by
Rao, J.
In accordance with oral stipulation of counsel that the merchandise, invoiced as "471-14" crowbars," is similar in all material respects to that the subject of United States v. National Carloading Corp. et al. (48 CCPA 70, C.A.D. 767); that the merchandise invoiced as twist drills does not contain any of the alloys mentioned in paragraph 352; and that the screw extractors are articles or wares in chief value of metal, the claims of the plaintiffs were sustained.