Legal Opinion

Wo Kee v. United States

United States Customs Court

Decided February 29, 1972No. C.D. 4336Published

1Opinion of the Court

Kosenstein, Judge:

The merchandise -under protest herein, variously invoiced as “Lotus Seeds” and “Splitted [sic] Lotus Seeds”, produced in Thailand and entered at the port of San Francisco in three shipments dating from August 26, 1965 to December 7, 1967, was classified and assessed with duty at the rate of 17]4 per centum ad valorem under TSUS item 140.55 of Schedule 1, Part 8, Subpart B, which provides for:

Vegetables, dried, desiccated, or dehydrated, whether or not reduced in size or reduced to flour (but not otherwise prepared or preserved):

Dried, desiccated or dehydrated;

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2Cases cited13 opinions

  1. Robertson v. SalomonSupreme Court of the United States · 1889
  2. Sonn v. MagoneSupreme Court of the United States · 1895
  3. Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
  4. United States v. WallaceCourt of Customs and Patent Appeals · 1913
  5. United States v. Shing Shun & Co.Court of Customs and Patent Appeals · 1911

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