American Straw Goods Co. v. United States

U.S. Customs Court

American Straw Goods Co. v. United States

22 Cust. Ct. 247, 1949 Cust. Ct. LEXIS 1354

CourtUnited States Customs Court

DecidedFebruary 24, 1949

DocketNo. 52892; protests 634299-G, etc. (New York)

StatusPublished

This text of 22 Cust. Ct. 247 (American Straw Goods Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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American Straw Goods Co. v. United States, 22 Cust. Ct. 247, 1949 Cust. Ct. LEXIS 1354 (cusc 1949).

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Opinion

[248]*248Opinion by

Tilson, J.

It was stipulated that certain items of the merchandise consist of hats known as harvest hats, valued at less than $3 per dozen, similar in all material respects to those involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Accepting this stipulation as a statement of fact, the hats imported or withdrawn from warehouse prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.

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[248]*248Opinion by

Tilson, J.

It was stipulated that certain items of the merchandise consist of hats known as harvest hats, valued at less than $3 per dozen, similar in all material respects to those involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Accepting this stipulation as a statement of fact, the hats imported or withdrawn from warehouse prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.

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22 Cust. Ct. 247, 1949 Cust. Ct. LEXIS 1354, Counsel Stack Legal Research, https://law.counselstack.com/opinion/american-straw-goods-co-v-united-states-cusc-1949.

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