Case Name: Protests 486128-G, etc., of Edward M. Poons Co. of Kobe, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-10-11
Citations: 15 Cust. Ct. 291
Docket Number: No. 50574
Parties: Protests 486128-G, etc., of Edward M. Poons Co. of Kobe, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 291–291

Head Matter:
Before the Second Division,
October 11, 1945
No. 50574.
Protests 486128-G, etc., of Edward M. Poons Co. of Kobe, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
The record established 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 cited authority, the merchandise was held dutiable as claimed.