Legal Opinion

Ricks v. United States

United States Customs Court

Decided October 15, 1943No. C. D. 809PublishedCited by 3 opinions

1Opinion of the Court

Keefe, Judge:

This action involves certain importations from-Mexico of barley bran. Duty was assessed thereon at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930 as a non-enumerated manufactured article. The plaintiff claims that the merchandise is dutiable under paragraph 730 by virtue of the trade-agreement with Canada, T. D. 49752, at 5 per centum ad valorem as. *129byproduct feeds obtained in milling wheat or other ■ cereals, to wit, barley. By way of amendment of the protest "it is further claimed that the merchandise is a waste, and as such, properly dutiable under…

2Cases cited7 opinions

  1. Latimer v. United StatesSupreme Court of the United States · 1912
  2. Patton v. United StatesSupreme Court of the United States · 1895
  3. Willits & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  4. Koons v. United StatesCourt of Customs and Patent Appeals · 1924
  5. Larzelere & Co. v. United StatesCourt of Customs and Patent Appeals · 1917

2 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Tower v. United StatesUnited States Customs Court · 1956
  2. A. N. Deringer, Inc. v. United StatesUnited States Customs Court · 1958
  3. American Customs Brokerage Co. v. United StatesUnited States Customs Court · 1976

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