Legal Opinion

Allied Food Corp. of Am. v. United States

United States Customs Court

Decided September 18, 1957No. C. D. 1914PublishedCited by 1 opinion

1Opinion of the Court

Rjchaedson, Judge:

Plaintiff seeks to have the entry of the merchandise involved in these two consolidated protests (“plastic papaya jelly base”) reliquidated, contending that the collector’s classification .of it as “sugar after being refined, when tinctured, colored, or in any way adulterated,” under the provisions of paragraph 506 of 19 U. S. C. § 1001 and subject to a duty of 40 per centum ad valorem, less the 20 per centum reduction provided for in the Cuban Trade Agreement, T. D. 47232, was in error; that the labeling of the merchandise by the exporter in Cuba as a “plastic jelly base”…

2Cases cited2 opinions

  1. Cresca Co. v. United StatesUnited States Customs Court · 1957
  2. United States v. RichCourt of Appeals for the Second Circuit · 1910

3Cited by1 opinion

  1. Goldfarb v. United StatesUnited States Customs Court · 1965

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