Case Name: Grafmueller-Hamilton, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1955-04-04
Citations: 34 Cust. Ct. 330
Docket Number: No. 58922; protests 147956-K and 150845-K (New York)
Parties: Grafmueller-Hamilton, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 34
Pages: 330–330

Head Matter:
No. 58922.
protests 147956-K and 150845-K (New York).
Grafmueller-Hamilton, 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 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, the items entered prior to January 1, 1948, were held dutiable at 30 percent under paragraph 1413, and the items entered subsequent to said date were held dutiable at 15 percent under said paragraph, as modified, supra.