Case Name: M. S. Levy & Sons, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1951-03-08
Citations: 26 Cust. Ct. 378
Docket Number: No. 55330; protests 612647-G, etc. (Baltimore)
Parties: M. S. Levy & Sons, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 26
Pages: 378–378

Head Matter:
No. 55330.
M. S. Levy & Sons, Inc. v. United States,
protests 612647-G, etc. (Baltimore).

Opinion:
Opinion by
Ford, J.
It was stipulated that certain items of the merchandise consist of "8-bu" hats, valued at less than $3 per dozen, similar in all material respects to those the subject of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664). The claim of the plaintiff was therefore sustained.