Case: Toyota Motor Sales U.S.A., Inc. v. United States
Abbreviation: Toyota Motor Sales U.S.A., Inc. v. United States
Decision Date: 1962-03-05
Docket Number: No. 66513; protest 60/31050 (Los Angeles)
Citation: 48 Cust. Ct. 356
Volume: 48
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Toyota Motor Sales U.S.A., Inc. v. United States,
Judges: 
Pages: 356–357

Head Matter:
Before the Second Division,
March 5, 1962
No. 66513.
Toyota Motor Sales U.S.A., Inc. v. United States,
protest 60/31050 (Los Angeles).

Opinion:
Opinion by
Ford, J.
In accordance with oral stipulation of counsel that the merchandise, described on the invoice as friction tape, was made of plastic, not specially enumerated in the tariff act, similar in use to cotton friction tape, wholly or in chief value of cotton, the claim of the plaintiff was sustained.