Case Name: Aco Products Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-06-30
Citations: 33 Cust. Ct. 307
Docket Number: No. 58242; protests 208514-K, etc. (New York)
Parties: Aco Products Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 307–307

Head Matter:
No. 58242.
protests 208514-K, etc. (New York).
Aco Products Co. et al. v. United States,

Opinion:
Opinion by
Rao, J.
It was stipulated that the merchandise is similar in all material respects to the paper napkins the subject of Wesley & Winter, Inc. v. United States (32 Cust. Ct. 24, C. D. 1575). Upon the agreed statement of facts and following the cited authority, it was held that the merchandise is dutiable at 15 percent under paragraph 1413, as modified, supra.