Case: Protest 588023-G of Moka Hat Co. (New York)
Abbreviation: Protest 588023-G of Moka Hat Co.
Decision Date: 1943-04-19
Docket Number: No. 48205
Citation: 10 Cust. Ct. 438
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 588023-G of Moka Hat Co. (New York).
Judges: 
Pages: 438–438

Head Matter:
No. 48205.
Protest 588023-G of Moka Hat Co. (New York).

Opinion:
Opinion by
Tilson, J.
It was stipulated that the merchandise in question consists of 8-bu. paper hats, known as harvest hats, valued at less than $3 per dozen, the same as those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith they were held dutiable at 25 percent under paragraph 1504 (b) (5) as claimed.