Case Name: Protest 832171-G of S. Hata Shoten, Ltd. (Honolulu)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-10-02
Citations: 5 Cust. Ct. 330
Docket Number: No. 44397
Parties: Protest 832171-G of S. Hata Shoten, Ltd. (Honolulu).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 330–330

Head Matter:
No. 44397.
Protest 832171-G of S. Hata Shoten, Ltd. (Honolulu).

Opinion:
Opinion by
Kincheloe, J.
In accordance with the report of the appraiser that the cotton cloth in question is properly dutiable at 23.50 percent ad valorem under paragraph 904 (b) that claim was sustained. On the authority of Lamborn v. United States (27 C. C. P. A. 46, C. A. D. 60) the claim as to the Agricultural Adjustment Act was dismissed for lack of jurisdiction.