W. N. Proctor Co. v. United States
W. N. Proctor Co. v. United States
55 Cust. Ct. 517
Opinion of the Court
Opinion by
In accordance with stipulation of counsel that the merchandise consists of porcelain thermocouple tubes and that the involved articles are not chemical porcelain ware but are, in fact, articles in chief value of earthy or mineral substances, not decorated or commercially susceptible of decoration in any manner, the claim of the plaintiff was sustained. John H. Faunce, Philadelphia, Inc. v. United States (42 Cust. Ct. 196, C.D. 2085), followed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.