Case: Protests 505138-G, etc., of Genuine Panama Hats Works, Inc. (New York)
Abbreviation: Protests 505138-G of Genuine Panama Hats Works, Inc.
Decision Date: 1944-01-05
Docket Number: No. 49114
Citation: 12 Cust. Ct. 238
Volume: 12
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protests 505138-G, etc., of Genuine Panama Hats Works, Inc. (New York).
Judges: 
Pages: 238–238

Head Matter:
No. 49114.
Protests 505138-G, etc., of Genuine Panama Hats Works, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
The record showed that certain of the items in question are known as harvest hats and are similar to those involved in Caradine v. United States (9 Cust. Ct. 69, C. D. 664), the record in which case was admitted in evidence herein. In accordance therewith those imported and withdrawn for consumption prior to the Netherlands Trade Agreement were held dutiable at 25 percent under paragraph 1504 (b) (5) and those subsequent thereto were held dutiable at 12)4 percent under paragraph 1504 (b) (5) and said trade agreement.