Legal Opinion

Tower v. United States

United States Customs Court

Decided January 24, 1950No. C. D. 1204PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This is a protest, arising at the port of Buffalo, against the collector’s assessment of duty on wet and burned grain imported from Canada. In two of the entries the merchandise consisted of commingled wheat, oats, and barley, and in the third entry it consisted of oats and barley. The merchandise was not segregated, and duty was assessed pursuant to section 508 of the Tariff Act of 1930. at the highest rate applicable to any part thereof, namely, 15 cents per bushel of 48 pounds under paragraph 722, as modified by the trade' agreement with Canada, T. D. 49752, as barley.…

2Cases cited8 opinions

  1. Schade & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
  2. Moscahlades Bros. v. United StatesCourt of Customs and Patent Appeals · 1926
  3. Williamson v. United StatesCourt of Customs and Patent Appeals · 1918
  4. Bush & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  5. Tower & Sons v. United StatesCourt of Customs and Patent Appeals · 1923

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3Cited by1 opinion

  1. Farnsworth v. United StatesUnited States Customs Court · 1963

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