United States Customs Court, 1944

Protests 874793-G of Armand Schwab & Co.

Protests 874793-G of Armand Schwab & Co.
United States Customs Court · Decided May 19, 1944 · Tilson
12 Cust. Ct. 315
Protests 874793-G of Armand Schwab & Co.

Opinion of the Court

Opinion by

Tilson, J.

From the record it was found that certain of the merchandise consists of hats of ramie similar to those involved in Abstract 47291. Other items consist of hemp hats similar to those involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218) and still others consist of hemp knotted straw hats similar to those involved in Abstract 46497. Upon the established facts and following the cited authorities certain of the items as set forth in this decision were held dutiable at only 25 percent ad valorem under paragraph 1504 (b) (1), as claimed.

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