Legal Opinion

Godillot & Co. v. United States

Court of Customs and Patent Appeals

Decided January 11, 1912No. 680PublishedCited by 6 opinions

Appeal from Board of United States General Appraisers, G. A. 7207 (T. D. 31496).

1Opinion of the CourtDe Vries, Judge

■This appeal brings here for decision the dutiable classification of “capers” under the tariff act of 1909. The case is stated by the board in the following language:

The Court of Customs Appeals, in passing upon the classification of capers under the act of 1897 (Pierce v. United States, T. D. 31215), held that they were not *409vegetables, and therefore not embraced within the class of pickles provided for in paragraph 241. The court observed:

In accordance with all the lexicographic definitions they are, in fact, pickles, although they .are excluded from those pickles provided for in paragraph…

2Cases cited2 opinions

  1. United States v. BeierleCourt of Customs and Patent Appeals · 1911
  2. Microutsicos v. United StatesCourt of Customs and Patent Appeals · 1911

3Cited by6 opinions

  1. Austin v. United StatesCourt of Customs and Patent Appeals · 1913
  2. Brummer Gallery, Inc. v. United StatesUnited States Customs Court · 1939
  3. Jaeger's Sanitary Woolen System Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  4. A. Millner Co. v. United StatesUnited States Customs Court · 1957
  5. Chong Kee Jan Co. v. United StatesUnited States Customs Court · 1964

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