Legal Opinion

Standard Fruit Product Co. v. United States

United States Customs Court

Decided August 23, 1949No. C. D. 1184PublishedCited by 2 opinions

1Opinion of the Court

Cline, Judge:

This is a protest against the collector’s assessment of duty on merchandise described in the invoices as “canned banana puree” at 14 per centum ad valorem under paragraph 752 of the Tariff Act of 1930, as modified by the trade agreement with Cuba, T. D. 50541, as fruit paste, the product of Cuba. It is claimed that the merchandise is entitled to free entry under paragraph 1618, as bananas, green or ripe.

The pertinent provisions of the tariff act are as follows:

Pab. 752 [as modified by the trade agreement with Cuba, T. D. 50541]. Fruit pastes and fruit pulps, the product of Cuba:

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2Cases cited1 opinion

  1. Sardik, Inc. v. United StatesUnited States Customs Court · 1942

3Cited by2 opinions

  1. Inter-Americas Shipping Co. v. United StatesUnited States Customs Court · 1951
  2. Inter-Americas Shipping Co. v. United StatesCourt of Customs and Patent Appeals · 1952

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