Case: China Dry Goods Co. and Frank P. Dow Co., Inc. v. United States, protests 330184-K and 59/25667 (San Francisco); United China & Glass Company v. United States, protests 58/715, etc. (Houston); Ucagco, Inc. v. United States, protests 63/937, 59/ 15773, and 60/16355 (Boston); New York Merchandise Co., Inc. v. United States, protest 64/20170 (Portland, Oreg.)
Abbreviation: China Dry Goods Co. v. United States
Decision Date: 1966-07-21
Docket Number: No. P66/166; No. P66/167; No. P66/168; No. P66/169
Citation: 57 Cust. Ct. 797
Volume: 57
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: China Dry Goods Co. and Frank P. Dow Co., Inc. v. United States, protests 330184-K and 59/25667 (San Francisco). United China & Glass Company v. United States, protests 58/715, etc. (Houston). Ucagco, Inc. v. United States, protests 63/937, 59/ 15773, and 60/16355 (Boston). New York Merchandise Co., Inc. v. United States, protest 64/20170 (Portland, Oreg.).
Judges: 
Pages: 797–797

Head Matter:
No. P66/166. —
No. P66/167. —
No. P66/168. —
No. P66/169. —
China Dry Goods Co. and Frank P. Dow Co., Inc. v. United States, protests 330184-K and 59/25667 (San Francisco). United China & Glass Company v. United States, protests 58/715, etc. (Houston). Ucagco, Inc. v. United States, protests 63/937, 59/ 15773, and 60/16355 (Boston). New York Merchandise Co., Inc. v. United States, protest 64/20170 (Portland, Oreg.).

Opinion:
Landis, J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of cups and saucers similar in all material respects to those the subject of W. Kay Company, Inc. v. United States (53 Cust. Ct. 130, C.D. 2484), the claim of the plaintiffs was sustained.