Brundage Merchandise Co. v. United States

U.S. Customs Court

Brundage Merchandise Co. v. United States

32 Cust. Ct. 493, 1954 Cust. Ct. LEXIS 2075

United States Customs Court·Decided May 13, 1954·No. No. 58095; protests 185156-K, etc. (New York)·Published

Opinion

Opinion by

Rao, J.

It was stipulated that the merchandise consists of paper napkins the same in all material respects (except that they are of crepe paper) [494]*494as those 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 facts 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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Opinion by

Rao, J.

It was stipulated that the merchandise consists of paper napkins the same in all material respects (except that they are of crepe paper) [494]*494as those 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 facts and following the cited authority, it was held that the merchandise is dutiable at 15 percent under paragraph 1413, as modified, supra.

Brundage Merchandise Co. v. United States, 32 Cust. Ct. 493, 1954 Cust. Ct. LEXIS 2075 (cusc 1954).

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32 Cust. Ct. 493 (Brundage Merchandise Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.