J. C. Penney Co. v. United States 20 Cust. Ct. 239

Opinion by

Kincheloe, J.

It was stipulated-that the merchandise is the same in all material respects as the gloves which were the subject of United States v. Julius Kayser & Co. (33 C. C. P. A. 179, C. A. D. 333). The claim at 50 percent ad valorem under paragraph 915, plus any additional duty applicable under paragraph 924, was therefore sustained.