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FELTEX CORPORATION v. DUTCHESS HAT WORKS

Customs Appeal Nos. 3640, 3641.

71 F.2d 322 (1934)

FELTEX CORPORATION v. DUTCHESS HAT WORKS. UNITED STATES v. SAME.

Court of Customs and Patent Appeals.

February 5, 1934.

Attorney(s) appearing for the Case

John R. Rafter, of New York City, for Feltex Corp.

Charles D. Lawrence, Asst. Atty. Gen. (Ralph Folks, Sp. Atty., of New York City, of counsel), for the United States.

Louis W. Stotesbury, of New York City, for Dutchess Hat Works.

Before GRAHAM, Presiding Judge, and BLAND, HATFIELD, GARRETT, and LENROOT, Associate Judges.

LENROOT, Associate Judge.

These are appeals from a judgment of the United States Customs Court, holding certain felt hat bodies or hoods, composed of wool felt, wholly or partly manufactured, to be properly dutiable at the rate of 40 cents per pound and 75 per centum ad valorem under the provisions of section 1, par. 1115 (b), of the Tariff Act of 1930 (19 USCA § 1001, par. 1115 (b).

The merchandise was classified and assessed with duty by the collector...

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