Wesley & Winter, Inc. v. United States

U.S. Customs Court

Wesley & Winter, Inc. v. United States

29 Cust. Ct. 364, 1952 Cust. Ct. LEXIS 1515

Procedural entryThis page is a short order in Wesley & Winter, Inc. v. United States. Read the opinion of the Court — 32 Cust. Ct. 24 →

United States Customs Court·Decided August 20, 1952·No. No. 56835; protests 152878-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) 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 and following the cited authority, it was held that the merchandise entered prior to January 1, 1948, is dutiable at 30 percent under paragraph 1413, and that which was entered subsequent to said date is 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 (except that they are of crepe paper) 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 and following the cited authority, it was held that the merchandise entered prior to January 1, 1948, is dutiable at 30 percent under paragraph 1413, and that which was entered subsequent to said date is dutiable at 15 percent under said paragraph, as modified, supra.

Wesley & Winter, Inc. v. United States, 29 Cust. Ct. 364, 1952 Cust. Ct. LEXIS 1515 (cusc 1952).

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