Case: Freund-Mayer Co., Inc., and H. W. Robinson & Co. v. United States
Abbreviation: Freund-Mayer Co. v. United States
Decision Date: 1952-10-15
Docket Number: No. 56898; protests 141082-K, etc. (New York)
Citation: 29 Cust. Ct. 384
Volume: 29
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Freund-Mayer Co., Inc., and H. W. Robinson & Co. v. United States,
Judges: 
Pages: 384–384

Head Matter:
No. 56898.
Freund-Mayer Co., Inc., and H. W. Robinson & Co. v. United States,
protests 141082-K, etc. (New York).

Opinion:
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.