Case: D. N. & E. Walter & Co. and Geo. S. Bush & Co., Inc. v. United States
Abbreviation: Walter v. United States
Decision Date: 1961-07-05
Docket Number: No. 65875; protests 59/34585, 59/34588, and 59/34589 (Portland, Oreg.)
Citation: 47 Cust. Ct. 246
Volume: 47
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: D. N. & E. Walter & Co. and Geo. S. Bush & Co., Inc. v. United States,
Judges: 
Pages: 246–246

Head Matter:
No. 65875.
D. N. & E. Walter & Co. and Geo. S. Bush & Co., Inc. v. United States,
protests 59/34585, 59/34588, and 59/34589 (Portland, Oreg.).

Opinion:
Opinion by
Mollison, J.
In accordance with stipulation of counsel that the items marked "A" consist of valances similar in all material respects to those the subject of D. N. & E. Walter & Co. et al. v. United States (43 Cust. Ct. 26, C.D. 2098), except that they are made of wood, the claim at 16% percent under the provision in paragraph 412, as modified by the Annecy Protocol to the General Agreement on Tariffs and Trade (T.D. 52373), for manufactures of wood, not specially provided for, by similitude under paragraph 1559, as amended, was sustained.