Case: Protest 31076-K of Fallani & Cohn, Inc. (New York)
Abbreviation: Protest 31076-K of Fallani & Cohn, Inc.
Decision Date: 1942-06-08
Docket Number: No. 47295
Citation: 8 Cust. Ct. 548
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 31076-K of Fallani & Cohn, Inc. (New York).
Judges: 
Pages: 548–549

Head Matter:
No. 47295.
Protest 31076-K of Fallani & Cohn, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
A rehearing was granted the defendant for the purposé of moving in evidence the record in United States v. Macksoud (27 C. C. P. A. 218, C. A. D. 87). After a careful consideration of the record in this case and the record in the Machsoud case, supra, the court was of the opinion that the weight of all the evidence supports the conclusion heretofore reached. For the reasons stated and following the authorities cited in C. D. 4558 certain of the napkins in question were held dutiable at 30 percent under paragraph 1014 and T. D. 49753 as claimed.