Protests 601573-G of T. A. Desmond Co.

U.S. Customs Court

Protests 601573-G of T. A. Desmond Co.

13 Cust. Ct. 276

CourtUnited States Customs Court

DecidedAugust 19, 1944

DocketNo. 49678

StatusPublished

This text of 13 Cust. Ct. 276 (Protests 601573-G of T. A. Desmond 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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Protests 601573-G of T. A. Desmond Co., 13 Cust. Ct. 276 (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 Those hats imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those subsequent to said date were held dutiable at 12% 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 Those hats imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those subsequent to said date were held dutiable at 12% percent under paragraph 1504 (b) (5) and T. D. 48075, supra.

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13 Cust. Ct. 276, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-601573-g-of-t-a-desmond-co-cusc-1944.

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