Armand Schwab & Co. v. United States

Tilson, Judge:

The two suits listed above were filed by the plaintiffs therein seeking to recover certain sums of money alleged to have been unlawfully exacted as customs duties on imported hats. Duty was levied on said hats at the rate of 25 per centum ad valorem plus 25 cents per dozen, under paragraph 1504 (b) (2) of the act of 1930, according to the red-ink notations of the appraiser on the invoices, as hemp hats bleached, not sewed, blocked, or trimmed. The plaintiffs claim said hats to be properly dutiable under paragraph 1504 (b) (1) of said act, as hemp hats not bleached, not sewed,…