International Hat Co. v. United States

Tilson, Judge:

Tbe three suits against the United States listed above were filed at the port of St. Louis seeking to recover certain sums of money alleged to have been illegally 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, as hats in chief value of paper or chip, not blocked or trimmed, but bleached, dyed, colored, or stained. The plaintiffs claim said hats to be properly dutiable at only 12% per centum ad valorem under paragraph 1504 (b) (5) of said act…