United States Customs Court, 1943

Protests 620003-G of Superior Hat Co.

Protests 620003-G of Superior Hat Co.
United States Customs Court · Decided July 29, 1943 · Tilson
11 Cust. Ct. 227
Protests 620003-G of Superior Hat Co.

Opinion of the Court

Opinion by

Tilson, J.

The record showed that certain of the items consist of 8-bu. paper hats similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). Those imported or withdrawn for consumption subsequent to the date of the Netherlands Trade Agreement (T. D. 48075) were held dutiable at 12% percent under paragraph 1504 (b) (5), and those prior to said date were held dutiable at 25 percent under paragraph 1504 (b) (5). Protests sustained to this extent.

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