Bolivian Panama Hat Co. v. United States

U.S. Customs Court

Bolivian Panama Hat Co. v. United States

21 Cust. Ct. 254, 1948 Cust. Ct. LEXIS 810

CourtUnited States Customs Court

DecidedDecember 9, 1948

DocketNo. 52725; protests 557972-G, etc. (New York)

StatusPublished

This text of 21 Cust. Ct. 254 (Bolivian Panama Hat 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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Bolivian Panama Hat Co. v. United States, 21 Cust. Ct. 254, 1948 Cust. Ct. LEXIS 810 (cusc 1948).

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Opinion

[255]*255Opinion by

Tilson, J.

It was stipulated that certain items of the merchandise consist o'f hats known as harvest hats similar in all material respects to those the classification of which was involved in Caradine Hat Co. v. United States (9 Oust. Ct. 69, C. D. 664). Accepting this stipulation as a statement of fact, the hats imported and withdrawn from warehouse prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.

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[255]*255Opinion by

Tilson, J.

It was stipulated that certain items of the merchandise consist o'f hats known as harvest hats similar in all material respects to those the classification of which was involved in Caradine Hat Co. v. United States (9 Oust. Ct. 69, C. D. 664). Accepting this stipulation as a statement of fact, the hats imported and withdrawn from warehouse prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.

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21 Cust. Ct. 254, 1948 Cust. Ct. LEXIS 810, Counsel Stack Legal Research, https://law.counselstack.com/opinion/bolivian-panama-hat-co-v-united-states-cusc-1948.