Case: Frank P. Dow Co., Inc., a/c Ucagco, Inc., et al. v. United States, protests 227134-K, etc. (Portland, Oreg.)
Abbreviation: Frank P. Dow Co. v. United States
Decision Date: 1966-12-27
Docket Number: No. P66/385
Citation: 57 Cust. Ct. 840
Volume: 57
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Frank P. Dow Co., Inc., a/c Ucagco, Inc., et al. v. United States, protests 227134-K, etc. (Portland, Oreg.).
Judges: 
Pages: 840–840

Head Matter:
Before the Third Division,
December 27, 1966
No. P66/385.
Frank P. Dow Co., Inc., a/c Ucagco, Inc., et al. v. United States, protests 227134-K, etc. (Portland, Oreg.).

Opinion:
Landis, J.
In accordance with stipulation of counsel that the items of merchandise marked "T" covered by the foregoing protests consist of cups and saucers similar in all material respects to those the subject of W. Kay Company, Inc. v. United States (53 Cust. Ct. 130, C.D. 2484), and that the items of merchandise marked "D" covered by the foregoing protests consist of cups and saucers similar in all material respects to those the subject of United States v. The Baltimore & Ohio R.R. Co. a/c United China & Glass Company (47 CCPA 1, C.A.D. 719), the claims of the plaintiffs were sustained.