Legal Opinion

George E. Athans Co. v. United States

United States Customs Court

Decided April 27, 1966No. C.D. 2665Published

1Opinion of the Court

Donlon, Judge:

Merchandise described as grape leaves in brine was entered at the port of New York on March 7, 1957, on importation from Greece, as dutiable at 20 per centum ad valorem under paragraph 1558, without specification of the classification under paragraph 1558 on which that duty rate was based. The collector liquidated these grape leaves as entered, presumably as an edible preparation for human consumption, other than yeast, not entitled (because of specific exception) to the reduced rate of 10 per centum for articles manufactured, in whole or in part, not specially provided for. The…

2Cases cited5 opinions

  1. United States v. WallaceCourt of Customs and Patent Appeals · 1913
  2. Pierce v. United StatesCourt of Customs and Patent Appeals · 1911
  3. United States v. Coroneos Bros.Court of Customs and Patent Appeals · 1919
  4. A. Millner Co. v. United StatesUnited States Customs Court · 1957
  5. George E. Athans Co. v. United StatesUnited States Customs Court · 1964

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