Menzel & Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of Decisions of the Board of United States General Appraisers. The decisions in question affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Menzel & Co., Meyer & Range, and Jules Weber. Note G. A. 5,424, T. D. 24,682.
1Opinion of the Court
PLATT, District Judge.
The merchandise in question consists of caviar, the roe of the sturgeon. It was assessed for duty by the collector of customs under paragraph 258 of the tariff act of July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 171 [U. S. Comp. St. 1901, p. 1650], as “fish, in tin packages.” The importers protested against said classification and assessment, and claimed the merchandise to be properly dutiable, under the provisions of section 6 of said act (30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]), as a nonenumerated manufactured article. The board of general appraisers overruled…
2Cited by1 opinion
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