Viking Importrade, Inc. v. United States

Landis, Judge:

This case having come before me on remand, 28 U.S.C., section 2636(d), from protest in Viking Importrade, Inc. v. United States, 59 Cust. Ct. 891, Abstract P67/356, was abandoned on call of the calendar at New York on February 6,1968.

The merchandise on remand consists of electric soup tureens with detachable electric cords, appraised and liquidated as an entirety. The Viking decision to remand, in which counsel stipulated that the merchandise was similar in all material respects to that in Silvine Importers, Inc. v. United States, 57 Cust. Ct. 362, C.D. 2821, held that the soup…