United States Customs Court, 1953

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

Freund-Mayer & Co., Inc. v. United States
United States Customs Court · Decided July 23, 1953 · Rao
31 Cust. Ct. 227; 1953 Cust. Ct. LEXIS 964
Freund-Mayer & Co., Inc. v. United States

Opinion of the Court

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.