Protest 544940-G of Seaboard Foreign Trading Co.

13 Cust. Ct. 296

Opinion

Opinion by

Tilson, ' J.

The testimony adduced at the trial showed that certain of the items in question consist of hats known as harvest hats similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664), which record was admitted herein. Upon the established facts and following the cited authority the claim at only 25 percent ad valorem under paragraph 1504 (b) (5) was sustained.

Lawrence, J., did not participate.