Protests 998418-G (C) of O. Yoshizawa Co.

U.S. Customs Court

Protests 998418-G (C) of O. Yoshizawa Co.

12 Cust. Ct. 332

United States Customs Court·Decided June 14, 1944·No. No. 49495·Published

Opinion

[333]*333Opinion by

Tilson, J.

It was found from the record that certain items consist of hats similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith those imported or withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement (T. D. 48075) were held dutiable at 25 percent ad valorem under paragraph 1504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 said date were held dutiable at 12)4 percent under the same provision as modified by T. D. 48075.

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[333]*333Opinion by

Tilson, J.

It was found from the record that certain items consist of hats similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith those imported or withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement (T. D. 48075) were held dutiable at 25 percent ad valorem under paragraph 1504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 said date were held dutiable at 12)4 percent under the same provision as modified by T. D. 48075.

Protests 998418-G (C) of O. Yoshizawa Co., 12 Cust. Ct. 332 (cusc 1944).

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Opinion

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