Case Name: Protest 49856-K of M. Shimmel (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-17
Citations: 7 Cust. Ct. 299
Docket Number: No. 46474
Parties: Protest 49856-K of M. Shimmel (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 299–299

Head Matter:
No. 46474.
Protest 49856-K of M. Shimmel (New York).

Opinion:
Opinion by
Walker, J.
It was stipulated that paper is the component .material of chief value, and that the issue is similar to that involved in Abstract 25919 and Koeller-Struss v. United States (T. D. 44560). In accordance therewith the claim at 35 percent under paragraph 1413 was sustained.