United States v. Rettig
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 26388 (T. D. 31832).
1Opinion of the Court
De Vries,' Judge,
delivered the opinion of the court:
The merchandise here imported consisted of crates containing vegetables. The contents and the containers were assessed for duty as a whole, in accordance with subsection 18 of section 28 of the tariff act of 1909, the containers or crates being treated as a part of the merchandise.
*538It is claimed by appellees that the crates are entitled to free entry as American goods returned under paragraph 500 of the said act, which reads:
500. Articles the growth, produce, or manufacture of the United States, * * * when returned after having been exported,…
2Cases cited4 opinions
- Morrill v. JonesSupreme Court of the United States · 1883
- United States v. Frank & LambertCourt of Customs and Patent Appeals · 1911
- Lunham v. United StatesCourt of Customs and Patent Appeals · 1911
- McBride v. United StatesCourt of Customs and Patent Appeals · 1911
3Cited by8 opinions
- MacNichol Packing Co. v. United StatesCourt of Customs and Patent Appeals · 1927
- Stone v. United StatesCourt of Customs and Patent Appeals · 1917
- United States v. SaundersCourt of Customs and Patent Appeals · 1915
- United States v. Reid & Co.Court of Customs and Patent Appeals · 1920
- Oil Well Supply Co. v. United StatesUnited States Customs Court · 1947
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