Case Name: Protest 990823-G of Absorbo Beer Pad Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-10-14
Citations: 11 Cust. Ct. 282
Docket Number: No. 48864
Parties: Protest 990823-G of Absorbo Beer Pad Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 282–282

Head Matter:
Before the Second Division,
October 14, 1943
No. 48864.
Protest 990823-G of Absorbo Beer Pad Co., Inc. (New York).

Opinion:
Opinion by
Kincheloe, J.
The record established that the merchandise is the same as that passed upon in Absorbo Beer Pad Co., Inc. v. United States (10 Cust. Ct. 176, C. D. 748), the record in which case'was incorporated herein. In accordance therewith the pulpboard was hold dutiable at 10 percent under paragraph 1402 as not embossed, decorated, or ornamented in any manner. The protest was therefore sustained.