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

United States Customs Court·Decided December 9, 1948·No. No. 52725; protests 557972-G, etc. (New York)·Published

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 Accepting this stipulation as a statement of fact, the hats imported and withdrawn from warehouse prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.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 Accepting this stipulation as a statement of fact, the hats imported and withdrawn from warehouse prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.

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

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