Case: F. W. Woolworth Co. et al. v. United States
Abbreviation: F. W. Woolworth Co. v. United States
Decision Date: 1954-06-03
Docket Number: No. 58135; protests 78369-K, etc. (Boston)
Citation: 32 Cust. Ct. 513
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: F. W. Woolworth Co. et al. v. United States,
Judges: 
Pages: 513–513

Head Matter:
Before the First Division,
June 3, 1954
No. 58135.
protests 78369-K, etc. (Boston).
F. W. Woolworth Co. et al. v. United States,

Opinion:
Opinion by
Oliver, C. J.
In accordance with stipulation of counsel that certain items of the merchandise marked "A" consist of figures or articles, composed wholly or in chief value of papier máché, the same in all material respects as those the subject of Abstract 56975, the claim at 25 percent under paragraph 1403 was sustained. Other items marked "B," stipulated to consist of articles, composed wholly or in chief value of wood, the same in all material respects (except the component material in chief value) as the merchandise involved in said Abstract 56975, were held dutiable at 33% percent under paragraph 412, as claimed.