L. Batlin & Son, Inc. v. United States , 42 Cust. Ct. 359 ( 1959 )

Opinion by

Johnson, J.

In accordance with stipulation of counsel that the merchandise consists of toy furniture sets similar in all material respects to those the subject of J. E. Bernard & Co., Inc. v. United States (34 Cust. Ct. 145, C.D. 1695), the merchandise was held dutiable under paragraph 1513 at the rate in effect at the time of withdrawal for consumption.