Case Name: Protest 588023-G of Moka Hat Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-04-19
Citations: 10 Cust. Ct. 438
Docket Number: No. 48205
Parties: Protest 588023-G of Moka Hat Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 438–438

Head Matter:
No. 48205.
Protest 588023-G of Moka Hat Co. (New York).

Opinion:
Opinion by
Tilson, J.
It was stipulated that the merchandise in question consists of 8-bu. paper hats, known as harvest hats, valued at less than $3 per dozen, the same as those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith they were held dutiable at 25 percent under paragraph 1504 (b) (5) as claimed.