Case Name: L. Batlin & Son, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-04-23
Citations: 42 Cust. Ct. 359
Docket Number: No. 62987; protest 58/6027 (New York)
Parties: L. Batlin & Son, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 359–359

Head Matter:
Before the Third Division,
April 23, 1959
No. 62987.
L. Batlin & Son, Inc. v. United States,
protest 58/6027 (New York).

Opinion:
Opinion by
Johnson, J.
In accordance with stipulation of counsel that the merchandise consists of toy furniture sets similar in all material respects to those the subject of J. E. Bernard & Co., Inc. v. United States (34 Cust. Ct. 145, C.D. 1695), the merchandise was held dutiable under paragraph 1513 at the rate in effect at the time of withdrawal for consumption.