Protests 610384-G of Katz Berk Hat Co.

U.S. Customs Court

Protests 610384-G of Katz Berk Hat Co.

14 Cust. Ct. 265

CourtUnited States Customs Court

DecidedJune 6, 1945

DocketNo. 50230

StatusPublished

This text of 14 Cust. Ct. 265 (Protests 610384-G of Katz Berk Hat 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 610384-G of Katz Berk Hat Co., 14 Cust. Ct. 265 (cusc 1945).

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Opinion

Opinion by

Tilson, J.

The record showed that certain items of the merchandise consist of hats known as harvest hats, valued at less than $3 per dozen, similar in all material respects to those the subject of Caradine v. United States (9 Cust. Ct. 69, C. D. 664), which record was admitted in evidence herein. In accordance therewith the items of merchandise imported or withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement (T. D. 48075) were held dutiable at only 25 percent under paragraph 1504 (b) (5), and those items entered or withdrawn for consumption subsequent to said date were held dutiable at 12J4 percent under the same paragraph.

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Opinion by

Tilson, J.

The record showed that certain items of the merchandise consist of hats known as harvest hats, valued at less than $3 per dozen, similar in all material respects to those the subject of Caradine v. United States (9 Cust. Ct. 69, C. D. 664), which record was admitted in evidence herein. In accordance therewith the items of merchandise imported or withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement (T. D. 48075) were held dutiable at only 25 percent under paragraph 1504 (b) (5), and those items entered or withdrawn for consumption subsequent to said date were held dutiable at 12J4 percent under the same paragraph.

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14 Cust. Ct. 265, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-610384-g-of-katz-berk-hat-co-cusc-1945.

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