Case: Protests 63867-K, etc., of Austin & Co. (Tampa)
Abbreviation: Protests 63867-K of Austin
Decision Date: 1942-06-05
Docket Number: No. 47273
Citation: 8 Cust. Ct. 544
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 63867-K, etc., of Austin & Co. (Tampa).
Judges: 
Pages: 544–544

Head Matter:
No. 47273.
Protests 63867-K, etc., of Austin & Co. (Tampa).

Opinion:
Opinion by
Tilson, J.
The testimony was. very meager. An examination of the samples showed that the only thing remaining to be done to the crown and the brim in order to make them into a completed hat is to sew or in some manner attach the two together. When so attached they would constitute not two hats or two partly manufactured hats, but only one hat, either wholly or partly finished or manufactured. Neither the brim nor the crown alone would answer the description of hats wholly or partly manufactured. In accordance therewith the protests were sustained and the collector directed to reliquidate the entry taking duty upon 2Yn dozen partly manufactured hats.