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

CourtUnited States Customs Court

DecidedJuly 28, 1954

DocketNo. 58297; protests 169222-K, etc. (New York)

StatusPublished

This text of 33 Cust. Ct. 331 (B. M. Heede, Inc. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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.

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Bluebook (online)

33 Cust. Ct. 331, 1954 Cust. Ct. LEXIS 696, Counsel Stack Legal Research, https://law.counselstack.com/opinion/b-m-heede-inc-v-united-states-cusc-1954.