Legal Opinion

Charles T. Wilson Co. v. United States

Court of Customs and Patent Appeals

Decided May 9, 1950No. 4625Published

1Opinion of the CourtO’Connell, Judge

This is an appeal from the judgment of the United States Customs Court, Third Division, rendered in conformity with its decision, C. D. 1163, overruling the protest of the importer, appellant.

In that protest appellant claimed that the onion powder and sliced dehydrated onions here in issue were properly dutiable at 25 per centum ad valorem under paragraph 781 of the Tariff Act of 1930, as spices, not specially provided for; or, alternatively, at 20 per centum ad valorem under paragraph 1558, as nonenumerated manufactured articles; or at 2}{ cents per pound under paragraph 770, as onions,…

2Cases cited8 opinions

  1. Nix v. HeddenSupreme Court of the United States · 1893
  2. Robertson v. SalomonSupreme Court of the United States · 1889
  3. Smillie & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  4. Mason v. RobertsonSupreme Court of the United States · 1891
  5. Comstock v. United StatesCourt of Customs and Patent Appeals · 1925

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