Case Name: Protests 530958-G, etc., of E. M. Poons Co. of Kobe, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-10-17
Citations: 15 Cust. Ct. 293
Docket Number: No. 50585
Parties: Protests 530958-G, etc., of E. M. Poons Co. of Kobe, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 293–293

Head Matter:
Before the Second Division,
October 17, 1945
No. 50585.
Protests 530958-G, etc., of E. M. Poons Co. of Kobe, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
The testimony of the only witness presented showed that certain items of the merchandise consist of hats known as harvest hats similar in all material respects to those the subject of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). Upon the established facts and following the authority cited the merchandise was held dutiable as claimed.