Case: Protests 690235-G, etc., of Katz Berk Hat Co., Inc., et al (New York)
Abbreviation: Protests 690235-G of Katz Berk Hat Co.
Decision Date: 1943-04-19
Docket Number: No. 48206
Citation: 10 Cust. Ct. 438
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 690235-G, etc., of Katz Berk Hat Co., Inc., et al (New York).
Judges: 
Pages: 438–439

Head Matter:
No. 48206.
Protests 690235-G, etc., of Katz Berk Hat Co., Inc., et al (New York).

Opinion:
Opinion by
Tilson, J.
It was stipulated that the harvest hats in question are valued at less than $3 per dozen and are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith some of them were held dutiable at 25 percent ad valorem under paragraph 1504(b)(5), as claimed, and those entered or withdrawn for consumption subsequent to the effee- tive date of the Netherlands Trade Agreement (T. D. 48075) were held dutiable at 12)4 percent ad valorem under paragraph 1504(b) (5) and said trade agreement, as claimed.