Protests 528992-G of Edward M. Poons Co. of Kobe, Inc.

U.S. Customs Court

Protests 528992-G of Edward M. Poons Co. of Kobe, Inc.

13 Cust. Ct. 292

CourtUnited States Customs Court

DecidedOctober 7, 1944

DocketNo. 49745

StatusPublished

This text of 13 Cust. Ct. 292 (Protests 528992-G of Edward M. Poons Co. of Kobe, Inc.) 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

Protests 528992-G of Edward M. Poons Co. of Kobe, Inc., 13 Cust. Ct. 292 (cusc 1944).

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Opinion

Opinion by

Tilson, J.

The testimony showed that certain items consist of hats known as harvest hats, in chief value of paper, valued at less than $3 per dozen and that they are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith those hats imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement (T. D. 48075) were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those subsequent to that date, at 12)4 percent under paragraph 1504 (b) (5) and said trade agreement. The protests were sustained to this extent.

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Opinion by

Tilson, J.

The testimony showed that certain items consist of hats known as harvest hats, in chief value of paper, valued at less than $3 per dozen and that they are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith those hats imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement (T. D. 48075) were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those subsequent to that date, at 12)4 percent under paragraph 1504 (b) (5) and said trade agreement. The protests were sustained to this extent.

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13 Cust. Ct. 292, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-528992-g-of-edward-m-poons-co-of-kobe-inc-cusc-1944.

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