Yoshizawa v. United States

U.S. Customs Court

Yoshizawa v. United States

28 Cust. Ct. 397, 1952 Cust. Ct. LEXIS 221

CourtUnited States Customs Court

DecidedFebruary 13, 1952

DocketNo. 56381; protest 586837-G (New York)

StatusPublished

This text of 28 Cust. Ct. 397 (Yoshizawa v. United States) 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

Yoshizawa v. United States, 28 Cust. Ct. 397, 1952 Cust. Ct. LEXIS 221 (cusc 1952).

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Opinion

Opinion by

Ford, J.

It was stipulated 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 involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Accepting this stipulation as a statement of fact, the hats imported or withdrawn from warehouse prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5),.and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.

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Opinion by

Ford, J.

It was stipulated 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 involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Accepting this stipulation as a statement of fact, the hats imported or withdrawn from warehouse prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5),.and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.

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Bluebook (online)

28 Cust. Ct. 397, 1952 Cust. Ct. LEXIS 221, Counsel Stack Legal Research, https://law.counselstack.com/opinion/yoshizawa-v-united-states-cusc-1952.

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