Yuen & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8141 (T. D. 37549). [Oral argument Jan. 16,1919, by Mr. Lane and Mr. Hanson.]
1Opinion of the CourtSmith, Judge
Thin Chinese soy imported by some 35 importers at the ports of San Francisco and Portland was classified by the collectors of customs of both ports as a sauce, and the merchandise was accordingly assessed for duty at 25 per cent ad valorem under that part of paragraph 201 of the tariff act of 1913 which reads as follows:
201.* * * Sauces of all kinds, not specially provided for'in this section, * * * 25 per centum ad valorem.
The importers protested that the importation was not a sauce and claimed that thin Chinese soy was a nonenumerated manufactured article dutiable at 15 per cent ad valorem…
2Cases cited3 opinions
- Bogle v. MagoneSupreme Court of the United States · 1894
- United States v. MeyerCourt of Customs and Patent Appeals · 1917
- United States v. Wo On & Co.Court of Appeals for the Second Circuit · 1909