John L. Westland & Son, Inc. v. United States , 34 Cust. Ct. 325 ( 1955 )

Opinion by

Johnson, J.

At the trial, it was stipulated that if the merchandise were now before the examiner, he would classify it as plates, 7% inches in diameter, over $3.45 per dozen, dutiable, as claimed, under paragraph 212, as amended, supra. In view of the stipulation and following Abstract 58716, the claim of the plaintiff was sustained.