Case Name: Protests 563764-G, etc., of Cohn & Lewis (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-11-18
Citations: 9 Cust. Ct. 448
Docket Number: No. 47736
Parties: Protests 563764-G, etc., of Cohn & Lewis (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 448–449

Head Matter:
No. 47736.
Protests 563764-G, etc., of Cohn & Lewis (New York).

Opinion:
Opinion by
Tilson, J.
In accordance with stipulation of counsel that certain items consist of "8-Bu. paper hats," the claim at only 25 percent ad valorem under paragraph 1504 (b) (5) was sustained, following Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664).