Protests 841651-G of O. Yoshizawa Co. , 13 Cust. Ct. 240 ( 1944 )

Opinion by

Tilson, J.

From the record it was found that the hats are 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 In accordance therewith those imported and withdrawn for consumption prior to the effective date of the Netherlands Trade Agreement were held dutiable at 25 percent under paragraph 1504 (b) (5), and those subsequent to said date were held dutiable at 12% percent under paragraph 1504 (b) (5) and T. D. 48075.