Protests 955570-G of O. Yoshizawa Co.

12 Cust. Ct. 302
CourtUnited States Customs Court
DecidedApril 27, 1944
DocketNo. 49385
StatusPublished

This text of 12 Cust. Ct. 302 (Protests 955570-G of O. Yoshizawa 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
Protests 955570-G of O. Yoshizawa Co., 12 Cust. Ct. 302 (cusc 1944).

Opinion

Opinion by

Tilson, J.

The record showed that certain of the items consisted of hats known as harvest hats, valued at less than $3 per dozen, and similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith those imported and withdrawn for consumption prior to the effective date of said trade agreement (T. D. 48075) wore held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those imported or withdrawn for consumption subsequent to said date were held dutiable at 12)4 percent ad valorem under paragraph 1504 (b) (5) and-said trade agreement.

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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)
12 Cust. Ct. 302, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-955570-g-of-o-yoshizawa-co-cusc-1944.