Case Name: Protests 601573-G, etc., of T. A. Desmond Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-08-19
Citations: 13 Cust. Ct. 276
Docket Number: No. 49678
Parties: Protests 601573-G, etc., of T. A. Desmond Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 276–276

Head Matter:
No. 49678.
Protests 601573-G, etc., of T. A. Desmond Co., Inc. (New York).

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 Those hats imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and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