Case: Bolivian Panama Hat Co., Inc., et al. v. United States
Abbreviation: Bolivian Panama Hat Co. v. United States
Decision Date: 1948-12-09
Docket Number: No. 52725; protests 557972-G, etc. (New York)
Citation: 21 Cust. Ct. 254
Volume: 21
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Bolivian Panama Hat Co., Inc., et al. v. United States,
Judges: 
Pages: 254–255

Head Matter:
Before the Second Division,
December 9, 1948
No. 52725.
protests 557972-G, etc. (New York).
Bolivian Panama Hat Co., Inc., et al. v. United States,

Opinion:
Opinion by
Tilson, J.
It was stipulated that certain items of the merchandise consist o'f hats known as harvest hats similar in all material respects to those the classification of which was involved in Caradine Hat Co. v. United States (9 Oust. Ct. 69, C. D. 664). Accepting this stipulation as a statement of fact, the hats imported and withdrawn from warehouse prior to the effective date of T. D. 48075 were held dutiable at 25 percent under paragraph 1504 (b) (5), and those items imported or withdrawn from warehouse subsequent to that date were held dutiable at 12)4 percent under said paragraph.