Case: Melville Boyd, Trustee for Arthur Doniger Paper Co., Inc. v. United States
Abbreviation: Boyd v. United States
Decision Date: 1954-06-30
Docket Number: No. 58243; protests 212613-K and 218554-K (New York)
Citation: 33 Cust. Ct. 307
Volume: 33
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Melville Boyd, Trustee for Arthur Doniger Paper Co., Inc. v. United States,
Judges: 
Pages: 307–308

Head Matter:
No. 58243.
protests 212613-K and 218554-K (New York).
Melville Boyd, Trustee for Arthur Doniger Paper Co., Inc. v. United States,

Opinion:
Opinion by
Rao, J.
It was stipulated that the merchandise is similar in all material respects to the paper napkins 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 is dutiable at 15 percent under paragraph 1413, as modified, supra.