Legal Opinion

West India Fruit & Steamship Co. v. United States

United States Customs Court

Decided January 19, 1942No. C. D. 583Published

1Opinion of the Court

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on fresh pineapples imported at the port of Charleston. Notations on the entries indicate that the pineapples are the product of the Dominican Re*97public. Duty was assessed at the rate of 35 cents per crate of 2.45 cubic feet under paragraph 747 of the Tariff Act of 1930, as amended by trade agreement, the authority for the assessment being given by* the collector on the entries as T. D. 49753. The plaintiff claims that duty should have been assessed at %0 of 1 cent for each…

2Cases cited2 opinions

  1. United States v. HannevigCourt of Customs and Patent Appeals · 1920
  2. Sterling Bronze Co. v. United StatesCourt of Customs and Patent Appeals · 1924

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