Protest 608443-G of Harold Abrams & Bro.

18 Cust. Ct. 170
CourtUnited States Customs Court
DecidedMarch 12, 1947
DocketNo. 51608
StatusPublished

This text of 18 Cust. Ct. 170 (Protest 608443-G of Harold Abrams & Bro.) 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 608443-G of Harold Abrams & Bro., 18 Cust. Ct. 170 (cusc 1947).

Opinion

Opinion by

Tilson, J.

The record showed that the merchandise consists of hats or hoods known as harvest hats, valued at less than $3 per dozen, similar in all material respects to those involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith and following the authority cited, the hats imported and withdrawn for consumption prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those imported or withdrawn for consumption subsequent to that date were held dutiable at 12)4 percent under said paragraph.

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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)
18 Cust. Ct. 170, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-608443-g-of-harold-abrams-bro-cusc-1947.