Protest 729608-G (C) of American Straw Goods Co.

18 Cust. Ct. 135
CourtUnited States Customs Court
DecidedDecember 18, 1946
DocketNo. 51479
StatusPublished

This text of 18 Cust. Ct. 135 (Protest 729608-G (C) 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.

Bluebook
Protest 729608-G (C) of American Straw Goods Co., 18 Cust. Ct. 135 (cusc 1946).

Opinion

Opinion by

Tilson, J.

It was stipulated that certain items of the merchandise consist of hats or hoods similar in all material respects to those the classification of which was involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith and following the authority cited, the items of merchandise imported and withdrawn for consumption prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those items entered or withdrawn for consumption subsequent to that date were held dutiable at 12)4 percent under said paragraph.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. 135, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-729608-g-c-of-american-straw-goods-co-cusc-1946.