Freund Mayer & Co. v. United States

U.S. Customs Court

Freund Mayer & Co. v. United States

32 Cust. Ct. 424, 1954 Cust. Ct. LEXIS 1892

CourtUnited States Customs Court

DecidedMarch 11, 1954

DocketNo. 57912; protests 208718-K, 210049-K, and 211515-K (New York)

StatusPublished

This text of 32 Cust. Ct. 424 (Freund Mayer & 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.

Bluebook

Freund Mayer & Co. v. United States, 32 Cust. Ct. 424, 1954 Cust. Ct. LEXIS 1892 (cusc 1954).

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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 wádding 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, supra, were held dutiable under said paragraph at 6 cents per 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 wádding 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, supra, were held dutiable under said paragraph at 6 cents per pound and 7% percent ad valorem.

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Bluebook (online)

32 Cust. Ct. 424, 1954 Cust. Ct. LEXIS 1892, Counsel Stack Legal Research, https://law.counselstack.com/opinion/freund-mayer-co-v-united-states-cusc-1954.