George S. Bailey Hat Co. v. United States

Ford, Judge:

The imported merchandise in controversy herein is covered by three protests which were consolidated for trial. The said merchandise is described on the invoices as “Bangkok Paper Hat Bodies,” S/No. 3897, and was assessed with duty at $2.04 per dozen and IO14 per centum ad valorem under paragraph 1504(b) (3) of the Tariff Act of 1930, as modified by T.D. 54108, as hat bodies, trimmed.

The plaintiff contends that these hat bodies are not trimmed and, hence, are properly dutiable under paragraph 1504(b) of the said tariff act, as modified by T.D. 53865 and T.D. 53877 at 15 cents per…