Austin v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7405 (T. D. 32978).
1Opinion of the CourtMartin, Judge
The merchandise now in question consists of capers put up in vinegar and imported in bottles and casks. Those packed in bottles are ready for immediate use; those packed in casks are taken from the vinegar after importation, are then washed and again placed in vinegar, when they are ready for the consumer.
The importations were returned by the appraiser and assessed by the collector as prepared vegetables dutiable at 40 per cent ad valorem under paragraph 252 of the tariff act of 1909.
The importers protested against the assessment, claiming the merchandise to be dutiable as a nonenumerated…
2Cases cited2 opinions
- Microutsicos v. United StatesCourt of Customs and Patent Appeals · 1911
- Godillot & Co. v. United StatesCourt of Customs and Patent Appeals · 1912
3Cited by6 opinions
- Starkey v. United StatesUnited States Customs Court · 1941
- Kraft Phenix Cheese Corp. v. United StatesUnited States Customs Court · 1943
- A. Millner Co. v. United StatesUnited States Customs Court · 1957
- Chong Kee Jan Co. v. United StatesUnited States Customs Court · 1964
- A. Millner Co. v. United StatesCourt of Customs and Patent Appeals · 1959
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