Boyd v. United States
33 Cust. Ct. 307, 1954 Cust. Ct. LEXIS 642
United States Customs Court·Decided June 30, 1954·No. No. 58243; protests 212613-K and 218554-K (New York)·Published
Opinion
Opinion by
It was stipulated that the merchandise is similar in all material respects to the paper napkins the subject of Freund Mayer & Co., Inc. v. United States (39 C. C. P. A. 123, C. A. D. 474). Upon the agreed statement of [308]*308facts and following the cited authority, it was held that the merchandise is dutiable at 15 percent under paragraph 1413, as modified, supra.
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Boyd v. United States, 33 Cust. Ct. 307, 1954 Cust. Ct. LEXIS 642 (cusc 1954).
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