Case ID: cust-ct_12/html/0306-06.html
Source: Caselaw Access Project
Author: {"author": "Tilson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Second Division,
    May 6, 1944
    No. 49395.
    Protests 902127-G, etc., of O. Yoshizawa Co. (New York).
   Opinion by

Tilson, J.

From the record it was found that certain of the hats in question are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith the hats imported and withdrawn for consumption prior to the effective date of said trade agreement were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those imported or withdrawn for consumption subsequent to said date were held dutiable at 12)4 percent under paragraph 1604 (b) (5) and the Netherlands Trade Agreement (T. D. 48075), as claimed.