Donat & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 42500. [Oral argument Mar. 26,1919, by Mr. Baldwin and Mr. Webster.]
1Opinion of the CourtMartin, Judge
The present merchandise consists of men’s straw hats imported from Italy under the tariff act of 1913. The hats have the so-called “Alpine” shape, with a crease running lengthwise along the top and a depression or indentation near the top on each side. The hats are imported in an untrimmed condition, and the sole question in the case is whether they are also unblocked when imported.
Paragraph 335 of the tariff act of 1913 imposes duty upon unblocked straw hats at the rate of 25 per cent ad valorem, whereas a duty of 40 per cent ad valorem is imposed upon similar hats if blocked.
The following…
2Cited by3 opinions
- Pollak Industrial Corp. v. United StatesUnited States Customs Court · 1958
- United States v. Armand Schwab & Co.Court of Customs and Patent Appeals · 1942
- Armand Schwab & Co. v. United StatesCourt of Customs and Patent Appeals · 1945