Opinion

H. George Caspari, Inc. v. United States

35 Cust. Ct. 207 · United States Customs Court · Jun 29, 1955

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Opinions in this case

Majority — Rao
Majority — Rao

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.