Case Name: Protests 272340-G, etc., of Central Madeira Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-06-26
Citations: 5 Cust. Ct. 265
Docket Number: No. 44032
Parties: Protests 272340-G, etc., of Central Madeira Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 265–265

Head Matter:
Before the Second Division,
June 26, 1940
No. 44032.
Protests 272340-G, etc., of Central Madeira Corp. (New York).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel filet laces and lace articles were held dutiable at 75 percent under paragraph 1430, United States v. Jabara (22 C. C. P. A. 77, T. D. 47065 and Pustet v. United States (13 Ct. Cust. Appls. 530, T. D. 41396) followed. Napkins and towels in chief value of flax were held dutiable at 55 percent under paragraph 1014, and those in chief value of vegetable fibers other than cotton at 40 percent under paragraph 1021. United States v. Macksoud (27 C. C. P. A. 218, C. A. D. 87) followed.