Case Name: S. S. Kresge Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-07-14
Citations: 35 Cust. Ct. 213
Docket Number: No. 59221; protests 79803-K and 79804-K (Baltimore)
Parties: S. S. Kresge Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 35
Pages: 213–213

Head Matter:
Before the First Division,
July 14, 1955
No. 59221.
protests 79803-K and 79804-K (Baltimore).
S. S. Kresge Co. v. United States,

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that certain items of the merchandise marked "P" consist of figures or articles, composed wholly or in chief value of papier máché, the same in all material respects as those the subject of Abstract 56975, the claim at 25 percent under paragraph 1403 was sustained. Other items marked "B," stipulated to consist of articles, composed wholly or in chief value of wood, the same in all material respects (except the component material of chief value) as the merchandise involved in said Abstract 56975, were held dutiable at 33% percent under paragraph 412, as claimed.