Case: Swan Mill, Inc. v. United States
Abbreviation: Swan Mill, Inc. v. United States
Decision Date: 1954-10-28
Docket Number: No. 58451; protest 220064-K (New York)
Citation: 33 Cust. Ct. 398
Volume: 33
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Swan Mill, Inc. v. United States,
Judges: 
Pages: 398–399

Head Matter:
No. 58451.
protest 220064-K (New York).
Swan Mill, 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 Wesley & Winter, Inc. v. United States (32 Cust. Ct. 24, C. D. 1575). 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.