Case Name: Protests 618511-G, etc., of Rossett Maufacturing Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-04-19
Citations: 12 Cust. Ct. 294
Docket Number: No. 49351
Parties: Protests 618511-G, etc., of Rossett Maufacturing Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 294–295

Head Matter:
Before the Second Division,
April 19, 1944
No. 49351.
Protests 618511-G, etc., of Rossett Maufacturing Co. (New York).

Opinion:
Opinion by
Tilson, J.
At the trial it was shown that the merchandise in question consists of hats similar in all material respects to those the subject of Caradine v. United States (9 Cust. Ct. 69, C. D. 664), which record was incorporated herein. In accordance therewith certain of the merchandise (manufacturer's No. 505) was held to be properly dutiable at only 25 percent ad valorem under paragraph 1504 (b) (5) as claimed.