Case Name: Eskil Halle and George G. Lippelgoes v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-12-09
Citations: 33 Cust. Ct. 462
Docket Number: No. 58584; protest 210874-K (New York)
Parties: Eskil Halle and George G. Lippelgoes v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 462–462

Head Matter:
No. 58584.
protest 210874-K (New York).
Eskil Halle and George G. Lippelgoes 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 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 said paragraph 1413, as modified, supra.