Court Opinion

ID: 8098143
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:22:00.085029+00
Date Added: 2024-06-11T16:38:35.543666
License: Public Domain

Opinion by
Rao, J.
It was stipulated that the merchandise is the same in all material respects as that 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 and following the cited authority, it was held that the merchandise entered prior to January 1, 1948, is dutiable at 30 percent under paragraph 1413, and that which was entered subsequent to said date is dutiable at 15 percent under said paragraph, as modified, supra.