Case: Wesley & Winter, Inc. v. United States
Abbreviation: Wesley & Winter, Inc. v. United States
Decision Date: 1954-07-28
Docket Number: No. 58298; protests 223849-K and 225949-K (New York)
Citation: 33 Cust. Ct. 331
Volume: 33
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Wesley & Winter, Inc. v. United States,
Judges: 
Pages: 331–331

Head Matter:
No. 58298.
protests 223849-K and 225949-K (New York).
Wesley & Winter, Inc. v. United States,

Opinion:
Opinion by
Rao, J.
It was stipulated that the merchandise consists of paper napkins the same in all material respects (except- that they are of crepe paper) as those the subject of Freund Mayer & Co., Inc. v. United States (39 C. C. P. A. 123, C. A. D. 474). Upon the agreed statement of facts and following the cited authority, it was held that the merchandise is dutiable at 15 percent under said paragraph 1413, as modified, supra.