Case Name: Freund-Mayer Co., Inc., and H. W. Robinson & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1952-10-15
Citations: 29 Cust. Ct. 384
Docket Number: No. 56898; protests 141082-K, etc. (New York)
Parties: Freund-Mayer Co., Inc., and H. W. Robinson & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 29
Pages: 384–384

Head Matter:
No. 56898.
Freund-Mayer Co., Inc., and H. W. Robinson & Co. v. United States,
protests 141082-K, etc. (New York).

Opinion:
Opinion by
Rao, J.
It was stipulated that the merchandise is the same in all material respects as that 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 entered prior to January 1, 1948, is dutiable at 30 percent under paragraph 1413, and that which was entered subsequent to said date is dutiable at 15 percent under said paragraph, as modified, supra.