Case: Atlas Trading Co. v. United States
Abbreviation: Atlas Trading Co. v. United States
Decision Date: 1956-04-19
Docket Number: No. 59858; protest 23461-K (Los Angeles)
Citation: 36 Cust. Ct. 406
Volume: 36
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Atlas Trading Co. v. United States,
Judges: 
Pages: 406–406

Head Matter:
No. 59858.
Atlas Trading Co. v. United States,
protest 23461-K (Los Angeles).

Opinion:
Opinion by
Wilson, J.
It was stipulated that the items marked "A" consist of kidskin plates the same in all material respects as those the subject of Kung Chen Fur Corpn. v. United States (29 Cust. Ct. 266, C. D. 1480) and that the items marked "B" consist of lambskin plates similar to those the subject of A. S. Gold & Bro., Inc. v. United States (33 Cust. Ct. 120, C. D. 1643). Accepting this stipulation as a statement of fact and following the cited decisions, the claim for free entry under paragraph 1681 was sustained.