Legal Opinion

Importers Commission Co. v. United States

United States Customs Court

Decided March 31, 1943No. C. D. 755PublishedCited by 2 opinions

1Opinion of the Court

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on merchandise *206invoiced as "Extracted Soya Bean Oil Cake Meal” imported from Dairen, Manchuria. The- appraiser’s advisory classification on the invoice is “Fine bolted flour from soy beans” and duty was assessed at the rate of 35 per centum ad valorem under paragraph 775 of the Tariff Act of 1930. ', Several claims are made in the protest but counsel for the plaintiff abandoned all the claims except the one wherein it is claimed that the merchandise is dutiable at Ko of 1…

2Cited by2 opinions

  1. Martel Food Corp. v. United StatesUnited States Customs Court · 1945
  2. Gidden v. United StatesUnited States Customs Court · 1944

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