Freund-Mayer Co. v. United States , 29 Cust. Ct. 384 ( 1952 )

Opinion by

Rao, J.

It was stipulated that the merchandise is the same in all material respects as that 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 entered prior to January 1, 1948, is dutiable at 30 percent under paragraph 1413, and that which was entered subsequent to said date is dutiable at 15 percent under said paragraph, as modified, supra.