Case: Sims-Worms, Inc. v. United States, protests 65/471, etc. (Los Angeles)
Abbreviation: Sims-Worms, Inc. v. United States
Decision Date: 1966-07-28
Docket Number: No. P66/173
Citation: 57 Cust. Ct. 798
Volume: 57
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Sims-Worms, Inc. v. United States, protests 65/471, etc. (Los Angeles).
Judges: 
Pages: 798–798

Head Matter:
Before the Second Division,
July 28, 1966
No. P66/173]. —
Sims-Worms, Inc. v. United States, protests 65/471, etc. (Los Angeles).

Opinion:
Bao, C.J.
In accordance with stipulation of counsel that the merchandise covered by the foregoing protests consists of waterproof twill back cotton velveteen cloth, which is similar in all material respects, including waterproofing, to velveteen cloth the subject of Amity Fabrics, Inc. v. United States (51 Cust. Ct. 97, C.D. 2416), the claim of the plantiff was sustained.