Case ID: cust-ct_34/html/0277-02.html
Source: Caselaw Access Project
Author: {"author": "Ford, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 58747.
    protest 237532-K (New York).
    Joseph Fleischer & Co., Inc., and Dorf International, Ltd. v. United States,
   Opinion by

Ford, J.

At the trial, it was stipulated that the involved merchandise, consisting of a ladies’ court theatrical wig, is composed of human hair and is in chief value of human hair. In accordance with stipulation of counsel, it was held that the merchandise described on the invoice as “D.l Theatrical wig, Ladies Court” was dutiable as claimed.