Case Name: Protest 974737-G of International Harvest Hat Co. (St. Louis)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-10-06
Citations: 11 Cust. Ct. 276
Docket Number: No. 48834
Parties: Protest 974737-G of International Harvest Hat Co. (St. Louis).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 276–276

Head Matter:
No. 48834.
Protest 974737-G of International Harvest Hat Co. (St. Louis).

Opinion:
Opinion by
Tilson, J.
It was stipulated that certain items consist of "8-bu paper 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 In accordance therewith, those imported or withdrawn for consumption prior to Netherlands Trade Agreement (T. D. 48075) were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5) and those imported or withdrawn for consumption subsequent thereto were held dutiable at 12J4 percent under paragraph 1504 (b) (5) and T. D. 48075, as claimed.