Grafmueller-Hamilton, Inc. v. United States

U.S. Customs Court

Grafmueller-Hamilton, Inc. v. United States

34 Cust. Ct. 330

CourtUnited States Customs Court

DecidedApril 4, 1955

DocketNo. 58922; protests 147956-K and 150845-K (New York)

StatusPublished

This text of 34 Cust. Ct. 330 (Grafmueller-Hamilton, 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

Grafmueller-Hamilton, Inc. v. United States, 34 Cust. Ct. 330 (cusc 1955).

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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 as 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, the items entered prior to January 1, 1948, were held dutiable at 30 percent under paragraph 1413, and the items entered subsequent to said date were held dutiable at 15 percent under said paragraph, 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 as 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, the items entered prior to January 1, 1948, were held dutiable at 30 percent under paragraph 1413, and the items entered subsequent to said date were held dutiable at 15 percent under said paragraph, as modified, supra.

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Bluebook (online)

34 Cust. Ct. 330, Counsel Stack Legal Research, https://law.counselstack.com/opinion/grafmueller-hamilton-inc-v-united-states-cusc-1955.