Case: Ross Products, Inc. v. United States
Abbreviation: Ross Products, Inc. v. United States
Decision Date: 1961-06-14
Docket Number: No. 65801; protest 60/27214 (New York)
Citation: 46 Cust. Ct. 541
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Ross Products, Inc. v. United States,
Judges: 
Pages: 541–542

Head Matter:
No. 65801.
Ross Products, Inc. v. United States,
protest 60/27214 (New York).

Opinion:
Opinion by
Oliver, C.J.
In accordance with stipulation of counsel that the items marked "M" consist of dish mops similar in all material respects to those the subject of Abstract 64603, the claim at 20 percent under the provision in paragraph 923, as modified by the Japanese Protocol to the General Agreement on Tariffs and Trade (T.D. 53865), supplemented by Presidential proclamation (T.D. 53877), for manufactures of cotton, not specially provided for, by similitude, was sustained. The items marked "S," stipulated to consist of sponges the same as those involved in Abstract 61191, were held dutiable at 12% percent under the provision in paragraph 1537(b), as modified, supra, for manufactures, wholly or in chief value of india rubber, not specially provided for, as claimed.