Court Opinion

ID: 8085974
Source: CourtListenerOpinion
Date Created: 2022-09-09 14:06:38.15867+00
Date Added: 2024-06-11T16:38:27.844269
License: Public Domain

Opinion by
Tilson, J.
In accordance with stipulation of counsel and on the authority of Caradine Hat Co. v. United States (9 Cust. Ct. 69, C. D. 664) the harvest hats in question imported prior to February 1, 1936, were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those entered or withdrawn for consumption subsequent to said date were held dutiable at 12% percent under paragraph 1504 (b) (5) and T. D. 48075.