United States Customs Court, 1942

Protests 724847-G (A) of A. D. Cohen Co.

Protests 724847-G (A) of A. D. Cohen Co.
United States Customs Court · Decided November 13, 1942 · Tilson
9 Cust. Ct. 446
Protests 724847-G (A) of A. D. Cohen Co.

Opinion of the Court

Opinion by

Tilson, J.

In accordance with stipulation of counsel and on the authority of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664), “8-Bu paper hats,” known as harvest hats, were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and other “8-Bu paper hats” at 12)4 percent ad valorem under paragraph 1504 (b) (5) as amended by the Netherlands Trade Agreement (T. D. 48075). Protests sustained.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.