Case: Gellman Brothers v. United States
Abbreviation: Gellman Bros. v. United States
Decision Date: 1953-02-26
Docket Number: No. 57091; protests 181769-K and 181770-K (Minneapolis)
Citation: 30 Cust. Ct. 349
Volume: 30
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Gellman Brothers v. United States,
Judges: 
Pages: 349–349

Head Matter:
Before the Second Division,
February 26, 1953
No. 57091.
protests 181769-K and 181770-K (Minneapolis).
Gellman Brothers v. United States,

Opinion:
Opinion by
Lawrence, J.
At the trial, counsel for the respective parties stipulated "that the articles identified as items numbered 3809, 3810, 3812 and 3815 on the invoices are composed in chief value of papier mache and will now be assessed at 12)4 per centum ad valorem under Paragraph 1403, Tariff Act of 1930 as modified by T. D. 52476." Upon the agreed statement of facts, the claim of the plaintiff was sustained as to the items in question.