Case: Freund Mayer & Co., Inc., and H. W. Robinson & Co., Inc. v. United States
Abbreviation: Freund Mayer & Co. v. United States
Decision Date: 1954-03-11
Docket Number: No. 57912; protests 208718-K, 210049-K, and 211515-K (New York)
Citation: 32 Cust. Ct. 424
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Freund Mayer & Co., Inc., and H. W. Robinson & Co., Inc. v. United States,
Judges: 
Pages: 424–424

Head Matter:
No. 57912.
protests 208718-K, 210049-K, and 211515-K (New York).
Freund Mayer & Co., Inc., and H. W. Robinson & Co., Inc. v. United States,

Opinion:
Opinion by
Rao, J.
Paper napkins stipulated to be similar in all material respects to the merchandise the subject of Freund Mayer & Co., Inc. v. United States (39 C. C. P. A. 123, C. A. D. 474) were held dutiable at 15 percent under the provision in paragraph 1413, as modified by T. D. 51802, for paper, embossed, cut, die-cut, or stamped into shapes. Other items of the merchandise stipulated, to consist of manufactures of paper wádding or manufactures of pulp wadding the same as importations which are currently being classified as manufactures of paper wadding or pulp wadding, pursuant to the provision therefor in paragraph 1404, as modified, supra, were held dutiable under said paragraph at 6 cents per pound and 7% percent ad valorem.