Joseph Fleischer & Co. v. United States , 34 Cust. Ct. 277 ( 1955 )

Opinion by

Ford, J.

At the trial, it was stipulated that the involved merchandise, consisting of a ladies’ court theatrical wig, is composed of human hair and is in chief value of human hair. In accordance with stipulation of counsel, it was held that the merchandise described on the invoice as “D.l Theatrical wig, Ladies Court” was dutiable as claimed.