Legal Opinion

Wing Chong Lung Co. v. United States

United States Customs Court

Decided May 7, 1943No. C. D. 765PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This is a suit against the United States in which the plaintiffs seek to recover a part of the duty assessed on certain salted turnips at the rate of 35 per centum ad valorem under paragraph 775 of the Tariff Act of 1930. It is claimed in the protests that the merchandise is dutiable at 12% cents per one hundred pounds under the provision for turnips in paragraph 773, as modified by the trade agreements with Canada.

Seven protests were consolidated for trial. Neither the collector nor the appraiser filed reports in these cases and we are unable to determine from the record under…

2Cases cited7 opinions

  1. Magone v. HellerSupreme Court of the United States · 1893
  2. Brennan v. United StatesCourt of Appeals for the First Circuit · 1905
  3. United States v. La MannaCourt of Customs and Patent Appeals · 1926
  4. Quong Lee v. United StatesUnited States Customs Court · 1942
  5. United States v. Reiss & BradyCourt of Appeals for the Second Circuit · 1905

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3Cited by1 opinion

  1. Chong Kee Jan Co. v. United StatesUnited States Customs Court · 1964

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