Protest 71707-K (A) of O. Yoshizawa Co.

U.S. Customs Court

Protest 71707-K (A) of O. Yoshizawa Co.

13 Cust. Ct. 272

CourtUnited States Customs Court

DecidedAugust 16, 1944

DocketNo. 49672

StatusPublished

This text of 13 Cust. Ct. 272 (Protest 71707-K (A) of O. Yoshizawa Co.) 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.

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Protest 71707-K (A) of O. Yoshizawa Co., 13 Cust. Ct. 272 (cusc 1944).

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Opinion

Opinion by

Tilson, J.

From the record it was found that the hats are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). Those hats imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement were held dutiable at 25 percent ad valorem under paragraph 1504 (to) (5), and those subsequent to said date were held dutiable at 12J4 percent under paragraph 1504 (b) (5) and T. D. 48075, supra.

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Opinion by

Tilson, J.

From the record it was found that the hats are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). Those hats imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement were held dutiable at 25 percent ad valorem under paragraph 1504 (to) (5), and those subsequent to said date were held dutiable at 12J4 percent under paragraph 1504 (b) (5) and T. D. 48075, supra.

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13 Cust. Ct. 272, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-71707-k-a-of-o-yoshizawa-co-cusc-1944.

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