Legal Opinion

Choy Chong Woh & Co. v. United States

Court of Customs and Patent Appeals

Decided October 16, 1911No. 595PublishedCited by 2 opinions

Appeal from Board of United States General Appraisers, Abstract 24686 (T. D. 31236)

1Opinion of the CourtMontgomery, Presiding Judge

Tlie appeal covers mushrooms in tins contained in outside wooden cases. Some of the cases contain 20 and others 2 to 4 tins. They were classified for duty at 2-)- cents per pound, including the weight of the immediate or tin coverings, and are claimed to be dutiable at the same rate excluding the weight of the tins or immediate coverings, both assessment and claim being made under the applicable provisions of paragraph 251 of the tariff act of 1909. That paragraph reads:

251. Beans, peas, mushrooms, and truffles, prepared or preserved, or contained in tins, jars, bottles, or similar packages,…

2Cases cited2 opinions

  1. Keith v. StateSupreme Court of Alabama · 1890
  2. United States v. YamashitaCourt of Customs and Patent Appeals · 1911

3Cited by2 opinions

  1. United States v. MartorelliCourt of Customs and Patent Appeals · 1924
  2. Wright v. United StatesCourt of Customs and Patent Appeals · 1916

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