Case Name: Protests 902127-G, etc., of O. Yoshizawa Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-05-06
Citations: 12 Cust. Ct. 306
Docket Number: No. 49395
Parties: Protests 902127-G, etc., of O. Yoshizawa Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 306–307

Head Matter:
Before the Second Division,
May 6, 1944
No. 49395.
Protests 902127-G, etc., of O. Yoshizawa Co. (New York).

Opinion:
Opinion by
Tilson, J.
From the record it was found that certain of the hats in question are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith the hats imported and withdrawn for consumption prior to the effective date of said trade agreement were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those imported or withdrawn for consumption subsequent to said date were held dutiable at 12)4 percent under paragraph 1604 (b) (5) and the Netherlands Trade Agreement (T. D. 48075), as claimed.