Freund-Mayer & Co., Inc. v. United States

U.S. Customs Court

Freund-Mayer & Co., Inc. v. United States

31 Cust. Ct. 227, 1953 Cust. Ct. LEXIS 964

CourtUnited States Customs Court

DecidedJuly 23, 1953

DocketNo. 57437; protests 177904-K, etc. (New York)

StatusPublished

This text of 31 Cust. Ct. 227 (Freund-Mayer & Co., 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

Freund-Mayer & Co., Inc. v. United States, 31 Cust. Ct. 227, 1953 Cust. Ct. LEXIS 964 (cusc 1953).

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Opinion

Opinion by

Rao, J.

Paper napkins stipulated to be similar in all material respects to the merchandise 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 T. D. 51802, for paper, embossed, cut, die-cut, or stamped into shapes. Other items of the merchandise stipulated to consist of manufactures of paper wadding or manufactures of pulp wadding the same as importations which are currently being classified as manufactures of paper wadding or pulp wadding, pursuant to the provision therefor in paragraph 1404, as modified by T. D. 51802, were held dutiable under said paragraph at 6 centsjper pound¡and_7%]percent ad valorem.

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Opinion by

Rao, J.

Paper napkins stipulated to be similar in all material respects to the merchandise 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 T. D. 51802, for paper, embossed, cut, die-cut, or stamped into shapes. Other items of the merchandise stipulated to consist of manufactures of paper wadding or manufactures of pulp wadding the same as importations which are currently being classified as manufactures of paper wadding or pulp wadding, pursuant to the provision therefor in paragraph 1404, as modified by T. D. 51802, were held dutiable under said paragraph at 6 centsjper pound¡and_7%]percent ad valorem.

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Bluebook (online)

31 Cust. Ct. 227, 1953 Cust. Ct. LEXIS 964, Counsel Stack Legal Research, https://law.counselstack.com/opinion/freund-mayer-co-inc-v-united-states-cusc-1953.