Boyd v. United States

Opinion by

It was stipulated that the merchandise is similar in all material respects to the paper napkins 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 *308facts and following the cited authority, it was held that the merchandise is dutiable at 15 percent under paragraph 1413, as modified, supra.