Case Name: Protests 686011-G, etc., of A. D. Cohen Co. et al. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-06-19
Citations: 11 Cust. Ct. 190
Docket Number: No. 48410
Parties: Protests 686011-G, etc., of A. D. Cohen Co. et al. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 190–190

Head Matter:
No. 48410.
Protests 686011-G, etc., of A. D. Cohen Co. et al. (New York).

Opinion:
Opinion by
Tilson, J.
The record showed that certain items consist of 8-bu. hats valued at less than $3 per dozen, similar to the harvest hats involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). The claim at 25 percent ad valorem under paragraph 1504 (b) (5) was therefore sustained as to this item.