Case: Elna Corp. of American, Inc., and Barian Shipping Co., Inc. v. United States
Abbreviation: Elna Corp. of American v. United States
Decision Date: 1958-01-08
Docket Number: No. 61451; protest 279161-K (New York)
Citation: 40 Cust. Ct. 413
Volume: 40
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Elna Corp. of American, Inc., and Barian Shipping Co., Inc. v. United States,
Judges: 
Pages: 413–414

Head Matter:
No. 61451.
Elna Corp. of American, Inc., and Barian Shipping Co., Inc. v. United States,
protest 279161-K (New York).

Opinion:
Opinion by
Lawrence, J.
In accordance with stipulation of counsel that the merchandise consists of buttonhole cutters in chief value of steel, hot plated with platinum, gold, or silver, and not enameled or glazed with vitreous glasses, used chiefly in the household for cutting off buttons and cutting open seams on fabric, the claim of the plaintiffs was sustained.