Case Name: Protest 758537-G of Philip Lien (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-12-29
Citations: 12 Cust. Ct. 231
Docket Number: No. 49076
Parties: Protest 758537-G of Philip Lien (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 231–231

Head Matter:
No. 49076.
Protest 758537-G of Philip Lien (New York).

Opinion:
Opinion by
Tilson, J.
The evidence presented at the trial showmd that certain of the items in question consist of hats similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664), the record in which case was admitted in evidence herein. In accordance therewith certain of the hats in question were held dutiable at only 25 percent under paragraph 1504 (b) (5) as claimed.