Gellman Bros. v. United States

Opinion by

At the trial, counsel for the respective parties stipulated “that the articles identified as items numbered 3809, 3810, 3812 and 3815 on the invoices are composed in chief value of papier mache and will now be assessed at 12)4 per centum ad valorem under Paragraph 1403, Tariff Act of 1930 as modified by T. D. 52476.” Upon the agreed statement of facts, the claim of the plaintiff was sustained as to the items in question.