Case: Protest 544940-G of Seaboard Foreign Trading Co. (St. Louis)
Abbreviation: Protest 544940-G of Seaboard Foreign Trading Co.
Decision Date: 1944-10-18
Docket Number: No. 49763
Citation: 13 Cust. Ct. 296
Volume: 13
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 544940-G of Seaboard Foreign Trading Co. (St. Louis).
Judges: Lawrence, J., did not participate.
Pages: 296–296

Head Matter:
No. 49763.
Protest 544940-G of Seaboard Foreign Trading Co. (St. Louis).

Opinion:
Opinion by
Tilson, ' J.
The testimony adduced at the trial showed that certain of the items in question consist of hats known as harvest hats similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664), which record was admitted herein. Upon the established facts and following the cited authority the claim at only 25 percent ad valorem under paragraph 1504 (b) (5) was sustained.
Lawrence, J., did not participate.