Case Name: Wesley & Winter, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-07-28
Citations: 33 Cust. Ct. 331
Docket Number: No. 58298; protests 223849-K and 225949-K (New York)
Parties: Wesley & Winter, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 33
Pages: 331–331

Head Matter:
No. 58298.
protests 223849-K and 225949-K (New York).
Wesley & Winter, Inc. 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 said paragraph 1413, as modified, supra.