United States Customs Court, 1943

Protests 508009-G of Olivier Straw Goods Corp.

Protests 508009-G of Olivier Straw Goods Corp.
United States Customs Court · Decided January 11, 1943 · Tilson
10 Cust. Ct. 370
Protests 508009-G of Olivier Straw Goods Corp.

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) the harvest hats in question imported prior to February 1, 1936, were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those entered or withdrawn for consumption subsequent to said date were held dutiable at 12% percent under paragraph 1504 (b) (5) and T. D. 48075.

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