Case Name: Protest 2781-K(b) of O. Yoshizawa Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-12-27
Citations: 14 Cust. Ct. 182
Docket Number: No. 49915
Parties: Protest 2781-K(b) of O. Yoshizawa Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 14
Pages: 182–182

Head Matter:
Before the Second Division,
December 27, 1944
No. 49915.
Protest 2781-K(b) of O. Yoshizawa Co. (New York).

Opinion:
Opinion by
Tilson, J.
The record showed that certain items are hats known as harvest hats valued at less than $3 per dozen, similar to those involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith certain of the items in question were held dutiable at 12J4 percent under paragraph 1504(b) (5) and T. D. 48075, as claimed.