Case Name: Brundage Merchandise Co. et al. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-05-13
Citations: 32 Cust. Ct. 493
Docket Number: No. 58095; protests 185156-K, etc. (New York)
Parties: Brundage Merchandise Co. et al. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 493–494

Head Matter:
No. 58095.
protests 185156-K, etc. (New York).
Brundage Merchandise Co. et al. v. United States,

Opinion:
Opinion by
Rao, J.
It was stipulated that the merchandise consists of paper napkins the same in all material respects (except that they are of crepe paper) as those 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 facts and following the cited authority, it was held that the merchandise is dutiable at 15 percent under paragraph 1413, as modified, supra.