Case: S. S. Kresge Co. et al. v. United States
Abbreviation: S. S. Kresge Co. v. United States
Decision Date: 1954-03-11
Docket Number: No. 57903; protests 82119-K, etc. (Baltimore)
Citation: 32 Cust. Ct. 422
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: S. S. Kresge Co. et al. v. United States,
Judges: 
Pages: 422–422

Head Matter:
No. 57903.
protests 82119-K, etc. (Baltimore).
S. S. Kresge Co. et al. v. United States,

Opinion:
ef!0pinion by
Oliver, C. J.
It was stipulated that the items marked "A" consist Cjf(ggures and articles, composed wholly or in chief value of papier máché, the same ig ail 'material respects as those the subject of Abstract 56975, and that the items rjípjked "B" consist of articles, composed wholly or in chief value of wood, the same in all material respects (except the component material of chief value) as the merchandise involved in said Abstract 56975. On the agreed facts and following the cited case, the items marked "A" were held dutiable at 25 percent under paragraph 1403 as manufactures of papier máché, not specially provided for, and the itemé marked "B" at 33% percent under paragraph 412, as manufactures, composed wholly or in chief value of wood, not specially provided for.