Case: Joseph Fleischer & Co., Inc., and Dorf International, Ltd. v. United States
Abbreviation: Joseph Fleischer & Co. v. United States
Decision Date: 1955-02-03
Docket Number: No. 58747; protest 237532-K (New York)
Citation: 34 Cust. Ct. 277
Volume: 34
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Joseph Fleischer & Co., Inc., and Dorf International, Ltd. v. United States,
Judges: 
Pages: 277–277

Head Matter:
No. 58747.
protest 237532-K (New York).
Joseph Fleischer & Co., Inc., and Dorf International, Ltd. v. United States,

Opinion:
Opinion by
Ford, J.
At the trial, it was stipulated that the involved merchandise, consisting of a ladies' court theatrical wig, is composed of human hair and is in chief value of human hair. In accordance with stipulation of counsel, it was held that the merchandise described on the invoice as "D.l Theatrical wig, Ladies Court" was dutiable as claimed.