United States Customs Court, 1940

Protest 832171-G of S. Hata Shoten, Ltd.

Protest 832171-G of S. Hata Shoten, Ltd.
United States Customs Court · Decided October 2, 1940 · Kincheloe
5 Cust. Ct. 330
Protest 832171-G of S. Hata Shoten, Ltd.

Opinion of the Court

Opinion by

Kincheloe, J.

In accordance with the report of the appraiser that the cotton cloth in question is properly dutiable at 23.50 percent ad valorem under paragraph 904 (b) that claim was sustained. On the authority of Lamborn v. United States (27 C. C. P. A. 46, C. A. D. 60) the claim as to the Agricultural Adjustment Act was dismissed for lack of jurisdiction.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.