United States Customs Court, 1943

Protest 974737-G of International Harvest Hat Co.

Protest 974737-G of International Harvest Hat Co.
United States Customs Court · Decided October 6, 1943 · Tilson
11 Cust. Ct. 276
Protest 974737-G of International Harvest Hat Co.

Opinion of the Court

Opinion by

Tilson, J.

It was stipulated that certain items consist of “8-bu paper hats” similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith, those imported or withdrawn for consumption prior to Netherlands Trade Agreement (T. D. 48075) were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5) and those imported or withdrawn for consumption subsequent thereto were held dutiable at 12J4 percent under paragraph 1504 (b) (5) and T. D. 48075, as claimed.

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