Protest 71904-K of American Straw Goods Co.

U.S. Customs Court

Protest 71904-K of American Straw Goods Co.

18 Cust. Ct. 169

CourtUnited States Customs Court

DecidedMarch 12, 1947

DocketNo. 51607

StatusPublished

This text of 18 Cust. Ct. 169 (Protest 71904-K of American Straw Goods 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 71904-K of American Straw Goods Co., 18 Cust. Ct. 169 (cusc 1947).

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Opinion

Opinion by

Tilson, J.

At the trial it was established that the hats are the same as 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 In accordance therewith and following the authority cited the hats imported and withdrawn for consumption prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those imported or withdrawn for consumption subsequent to that date were held dutiable at 12% percent under said paragraph.

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Opinion by

Tilson, J.

At the trial it was established that the hats are the same as 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 In accordance therewith and following the authority cited the hats imported and withdrawn for consumption prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those imported or withdrawn for consumption subsequent to that date were held dutiable at 12% percent under said paragraph.

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Bluebook (online)

18 Cust. Ct. 169, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-71904-k-of-american-straw-goods-co-cusc-1947.

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