Legal Opinion

Rich v. United States

U.S. Circuit Court for the District of Southern New York

Decided May 17, 1909No. 5,243PublishedCited by 1 opinion

1Opinion of the Court

PLATT, District Judge.

The merchandise in' question, described on the invoices as' raspberry, strawberry, and pineapple “pure fruit juice free from alcohol,” was assessed for duty by the collector of customs under section 6, tariff act of 1897 (Act July 24, 1897, c. 11. 30 Stat. 205 |U. S. Comp. St. 1901, p. 1693]), at 20 per cent, ad valorem, as an unenumerated manufactured article. The importer claims that it is dutiable, either directly or by similitude, as fruit juice at 60 cents per gallon, under paragraph 299 of said act (Schedule H, 30 Stat. 174 [U. S. Comp. St. 1901, p. 1655]).…

2Cases cited3 opinions

  1. Hahn v. United StatesCourt of Appeals for the Second Circuit · 1900
  2. Weilbacher v. MerrittU.S. Circuit Court for the District of Southern New York · 1888
  3. Sykes v. MagoneU.S. Circuit Court for the District of Southern New York · 1889

3Cited by1 opinion

  1. Isler & Guye v. United StatesCourt of Customs and Patent Appeals · 1914

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