Protest 52191-K of Henry Pollak, Inc.

11 Cust. Ct. 305
CourtUnited States Customs Court
DecidedNovember 10, 1943
DocketNo. 48958
StatusPublished

This text of 11 Cust. Ct. 305 (Protest 52191-K of Henry Pollak, Inc.) 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
Protest 52191-K of Henry Pollak, Inc., 11 Cust. Ct. 305 (cusc 1943).

Opinion

Opinion by

Tilson, J.

It was stipulated that certain of the hats in question are the same as those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664) and others the same in all material respects as those-involved in United States v. Armand Schwab (30 C. C. P. A. 72, C. A. D. 218). In accordance therewith’ the hats in question imported or withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement (T. D. 48075) were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5) and those imported or withdrawn for consumption subsequent to the said date were held dutiable at 12)4 percent under paragraph 1504 (b) (5) and T. D. 48075, following said C. D. 664; others similar to those involved in said C. A. D. 218 were held dutiable at 25 percent under paragraph 1504 (b) (1). Protest sustained to this extent.

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Related

Caradine Hat Co. v. United States
9 Cust. Ct. 69 (U.S. Customs Court, 1942)

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Bluebook (online)
11 Cust. Ct. 305, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-52191-k-of-henry-pollak-inc-cusc-1943.