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

CourtUnited States Customs Court

DecidedMay 13, 1954

DocketNo. 58095; protests 185156-K, etc. (New York)

StatusPublished

This text of 32 Cust. Ct. 493 (Brundage Merchandise Co. 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.

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

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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.

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32 Cust. Ct. 493, 1954 Cust. Ct. LEXIS 2075, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brundage-merchandise-co-v-united-states-cusc-1954.