United States Customs Court, 1945

Protests 530958-G of E. M. Poons Co. of Kobe

Protests 530958-G of E. M. Poons Co. of Kobe
United States Customs Court · Decided October 17, 1945 · Tilson
15 Cust. Ct. 293
Protests 530958-G of E. M. Poons Co. of Kobe

Opinion of the Court

Opinion by

Tilson, J.

The testimony of the only witness presented showed that certain items of the merchandise consist of hats known as harvest hats similar in all material respects to those the subject of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Upon the established facts and following the authority cited the merchandise was held dutiable as claimed.

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