Case Name: Protests 902532-G, etc., of Polan, Katz & Co. (Baltimore)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-09-24
Citations: 7 Cust. Ct. 271
Docket Number: No. 46346
Parties: Protests 902532-G, etc., of Polan, Katz & Co. (Baltimore).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 271–271

Head Matter:
No. 46346.
Protests 902532-G, etc., of Polan, Katz & Co. (Baltimore).

Opinion:
Opinion by
Kincheloe, J.
It was stipulated that the merchandise in question consists of waterproof cloth in chief value of cotton the same as that the subject of Caesar v. United States (6 Cust. Ct. 455, C. D. 515). In accordance therewith the merchandise was held dutiable at either 30 or 25 percent ad valorem under paragraph 907, as amended by the trade agreements with Belgium (T. D. 47600) and the United Kingdom (T. D. 49753). Protests sustained in part.