Case Name: Protest 485614-G of Kaplan Bros. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-08-15
Citations: 15 Cust. Ct. 249
Docket Number: No. 50409
Parties: Protest 485614-G of Kaplan Bros. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 249–249

Head Matter:
No. 50409.
Protest 485614-G of Kaplan Bros. (New York).

Opinion:
Opinion by
Tilson, J.
At the trial it was shown that the merchandise consists of hats known as harvest hats valued at less than $3 per dozen, similar in all material respects to those the classification of which was involved in Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Upon the established facts and following the cited authority the merchandise was held dutiable as claimed.