Case: Protests 955570-G, etc., of O. Yoshizawa Co. (New York)
Abbreviation: Protests 955570-G of O. Yoshizawa Co.
Decision Date: 1944-04-27
Docket Number: No. 49385
Citation: 12 Cust. Ct. 302
Volume: 12
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 955570-G, etc., of O. Yoshizawa Co. (New York).
Judges: 
Pages: 302–302

Head Matter:
No. 49385.
Protests 955570-G, etc., of O. Yoshizawa Co. (New York).

Opinion:
Opinion by
Tilson, J.
The record showed that certain of the items consisted of hats known as harvest hats, valued at less than $3 per dozen, and similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664). In accordance therewith those imported and withdrawn for consumption prior to the effective date of said trade agreement (T. D. 48075) wore held dutiable at 25 percent ad valorem under paragraph 1504 (b) (5), and those imported or withdrawn for consumption subsequent to said date were held dutiable at 12)4 percent ad valorem under paragraph 1504 (b) (5) and-said trade agreement.