B. M. Heede, Inc. v. United States

U.S. Customs Court

B. M. Heede, Inc. v. United States

33 Cust. Ct. 331, 1954 Cust. Ct. LEXIS 696

United States Customs Court·Decided July 28, 1954·No. No. 58297; protests 169222-K, etc. (New York)·Published

Opinion

Opinion by

Rao, J.

Certain items of the merchandise, marked “A” and “B,” stipulated to consist of paper napkins (except that those marked “B” are of crepe paper) the same as those the subject of Freund Mayer & Co., Inc. v. United States (39 C. C. P. A. 123, C. A. D. 474), were held dutiable at 15 percent under the provision in paragraph 1413, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), for papers, embossed, cut, die-cut, or stamped into shapes. Other items of the merchandise, marked "C,” stipulated to consist of manufactures of paper wadding, were held dutiable at 6 cents per pound and 7}i percent ad valorem under the provision therefor in paragraph 1404, as modified by T. D. 51802.

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Opinion by

Rao, J.

Certain items of the merchandise, marked “A” and “B,” stipulated to consist of paper napkins (except that those marked “B” are of crepe paper) the same as those the subject of Freund Mayer & Co., Inc. v. United States (39 C. C. P. A. 123, C. A. D. 474), were held dutiable at 15 percent under the provision in paragraph 1413, as modified by the General Agreement on Tariffs and Trade (T. D. 51802), for papers, embossed, cut, die-cut, or stamped into shapes. Other items of the merchandise, marked "C,” stipulated to consist of manufactures of paper wadding, were held dutiable at 6 cents per pound and 7}i percent ad valorem under the provision therefor in paragraph 1404, as modified by T. D. 51802.

B. M. Heede, Inc. v. United States, 33 Cust. Ct. 331, 1954 Cust. Ct. LEXIS 696 (cusc 1954).

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33 Cust. Ct. 331 (B. M. Heede, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.