Johnson v. United States
U.S. Circuit Court for the District of Southern New York
This w as an application by Joseph S. Johnson, the importer of certain canned pineapples, for a review of the decision of ihe board of general appraisers, sustaining the decision of the collector of the port of New York, as to the rate of duty on such merchandise.
1Opinion of the CourtCoxe, District Judge
(orally). This controversy a,rises regarding pineapples imported in cans hermetically sealed. The collector *726classified them under paragraph 304 of the act of 1890, which provides for “fruits preserved in their own juices.” The importer protested insisting that they should have been classified under paragraph 580 of the same act as “fruits, green, ripe, or dried.” It appears from the proof that the pineapples were peeled, sliced, placed in cans filled with cold water, and then hermetically sealed. In that condition they were imported. The board of general appraisers have found that the…
2Cited by2 opinions
- A. L. Causse Mfg. Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1906
- Johnson v. United StatesCourt of Appeals for the Second Circuit · 1895