Case ID: cust-ct_13/html/0276-02.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

No. 49678.
    Protests 601573-G, etc., of T. A. Desmond Co., Inc. (New York).
   Opinion by

Tilson, J.

From the record it was found that the hats are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). Those hats imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those subsequent to said date were held dutiable at 12% percent under paragraph 1504 (b) (5) and T. D. 48075, supra.