United States Customs Court, 1944

Protests 955570-G of O. Yoshizawa Co.

Protests 955570-G of O. Yoshizawa Co.
United States Customs Court · Decided April 27, 1944 · Tilson
12 Cust. Ct. 302
Protests 955570-G of O. Yoshizawa Co.

Opinion of the Court

Opinion by

Tilson, J.

The record showed that certain of the items consisted of hats known as harvest hats, valued at less than $3 per dozen, and similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith those imported and withdrawn for consumption prior to the effective date of said trade agreement (T. D. 48075) wore held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those imported or withdrawn for consumption subsequent to said date were held dutiable at 12)4 percent ad valorem under paragraph 1504 (b) (5) and-said trade agreement.

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