O. Yoshizawa Co. v. United States

U.S. Customs Court

O. Yoshizawa Co. v. United States

22 Cust. Ct. 310, 1949 Cust. Ct. LEXIS 1595

CourtUnited States Customs Court

DecidedMay 10, 1949

DocketNo. 53133; protest 560475-G (New York)

StatusPublished

This text of 22 Cust. Ct. 310 (O. Yoshizawa 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.

Bluebook

O. Yoshizawa Co. v. United States, 22 Cust. Ct. 310, 1949 Cust. Ct. LEXIS 1595 (cusc 1949).

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Opinion

Opinion by

Tilson, J.

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 Accepting this stipulation as a statement of fact, the hats imported and withdrawn for consumption prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.

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Opinion by

Tilson, J.

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 Accepting this stipulation as a statement of fact, the hats imported and withdrawn for consumption prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.

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Bluebook (online)

22 Cust. Ct. 310, 1949 Cust. Ct. LEXIS 1595, Counsel Stack Legal Research, https://law.counselstack.com/opinion/o-yoshizawa-co-v-united-states-cusc-1949.

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