Legal Opinion

International Harvest Hat Co. v. United States

United States Customs Court

Decided November 4, 1940No. 5045; Entry Nos. 1746, 1847PublishedCited by 3 opinions

1Opinion of the Court

TilsoN, Judge:

This is an application for a review of the decision of the trial court, in which it found for the second time that the appraised values were the proper dutiable export values of certain so-called harvest hats, imported from Tehuacan, Mexico, by the appellant herein. The original decision of the trial court was reported • in Reap. Dec. 4335. The decision of the Second Division, reversing that decision and remanding the case to the trial court, was reported in Reap. Dec. 4594, and the second decision by the trial court, after remand, is reported in Reap. Dec. 4646.

The concluding…

2Cases cited2 opinions

  1. Arthur v. GoddardSupreme Court of the United States · 1878
  2. Lewisohn Importing & Trading Co. v. United StatesCourt of Customs and Patent Appeals · 1914

3Cited by3 opinions

  1. Mexican-American Hat Co. ex rel. Koeller-Struss Co. v. United StatesUnited States Customs Court · 1942
  2. William J. Oberle, Inc. v. United StatesUnited States Customs Court · 1942
  3. United States v. Mine Safety Appliances Co.United States Customs Court · 1965

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