Boroff-Norman Co. v. United States

Opinion by

Wilson, J.

It was stipulated that the items in question are neither appropriate nor suitable for the purpose of ornamentation to which artificial fruits may be temporarily devoted; that said items have been produced by subjecting fibers of straw to various processing steps which result in a completed article of commerce in chief value of straw in its natural state; and that the issue is the same in all material respects as that involved in Louis Weinberg Associates, Inc. v. United States (29 Cust. Ct. 182, C. D. 1465). In accordance with stipulation of counsel and following the cited…