Legal Opinion

United States v. Richard & Co.

Court of Customs and Patent Appeals

Decided March 6, 1918No. 1873PublishedCited by 6 opinions

Appeal from Board of United States General Appraisers, Abstract '41231. [Oral argument Fob. 34,1918, by Mr. Hanson.)

1Opinion of the Court

•De Vries, Judge,

delivered the opinion of the court:

The importation of marrons having been made at the port of New York the collector of customs thereat classified the same for dutiable purposes as “nuts” under the provisions of paragraph 226 of the tariff act of 1913, which provides for “nuts of all kinds, shelled or unshelled, not specially provided for in this section, * * The importers protested against this classification and made due appeal to the Board of General Appraisers. No testimony seems to have been taken before the board, nor was there any sample of the merchandise before them.…

2Cited by6 opinions

  1. United States v. Ocean Brokerage Co.Court of Customs and Patent Appeals · 1921
  2. Biological Raw Products Co. v. United StatesUnited States Customs Court · 1950
  3. American Smelting & Refining Co. v. United StatesUnited States Customs Court · 1946
  4. Border Brokerage Co. v. United StatesUnited States Customs Court · 1958
  5. S. B. Penick & Co. v. United StatesUnited States Customs Court · 1967

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