Case: Protests 528992-G, etc., of Edward M. Poons Co. of Kobe, Inc. (New York)
Abbreviation: Protests 528992-G of Edward M. Poons Co. of Kobe, Inc.
Decision Date: 1944-10-07
Docket Number: No. 49745
Citation: 13 Cust. Ct. 292
Volume: 13
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 528992-G, etc., of Edward M. Poons Co. of Kobe, Inc. (New York).
Judges: 
Pages: 292–292

Head Matter:
No. 49745.
Protests 528992-G, etc., of Edward M. Poons Co. of Kobe, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
The testimony showed that certain items consist of hats known as harvest hats, in chief value of paper, valued at less than $3 per dozen and that they are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith those hats imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement (T. D. 48075) were held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those subsequent to that date, at 12)4 percent under paragraph 1504 (b) (5) and said trade agreement. The protests were sustained to this extent.