Case Name: Protests 10628-K, etc., of Absorbo Beer Pad Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-01-01
Citations: 10 Cust. Ct. 364
Docket Number: No. 47867
Parties: Protests 10628-K, etc., of Absorbo Beer Pad Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 364–364

Head Matter:
No. 47867.
Protests 10628-K, etc., of Absorbo Beer Pad Co., Inc. (New York).

Opinion:
Opinion by
Kincheloe, J.
It was stipulated between counsel that the involved merchandise is not plate finished, supercalendered or friction calendered, laminated by means of an adhesive substance, coated, surface-stained or dyed, lined or vat-lined. In accordance with said stipulation and the record in Absorbo Beer Pad Co. v. United States (30 C. C. P. A. 24, C. A. D., 209), which was incorporated in the case at bar, the pulpboard in question was found to be not embossed, decorated, or ornamented in any manner, and therefore held dutiable at 10 percent under paragraph 1402 as claimed.