Case Name: Protests 841651-G, etc., of O. Yoshizawa Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-06-21
Citations: 13 Cust. Ct. 240
Docket Number: No. 49547
Parties: Protests 841651-G, etc., of O. Yoshizawa Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 240–241

Head Matter:
No. 49547.
Protests 841651-G, etc., of O. Yoshizawa Co. (New York).

Opinion:
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). In accordance therewith those imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement were held dutiable at 25 percent under paragraph 1504 (b) (5), and those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.