Gandolfi v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 6,400 (T. D. 27,490), which affirmed the assessment of duty by the collector of customs at the port of New York. The goods in controversy consisted of fish in tins; each tin having a separate piece of tin with a small piece of wood pressing it down on the fish to hold it tei place, and this leaving a vacancy in each tin.
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On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 6,400 (T. D. 27,490), which affirmed the assessment of duty by the collector of customs at the port of New York. The goods in controversy consisted of fish in tins; each tin having a separate piece of tin with a small piece of wood pressing it down on the fish to hold it tei place, and this leaving a vacancy in each tin. The importers contended that a ascertaining whether the tins contained more or less than 33 cubic melles each in order to determine their tariff…
1Opinion of the Court
HAZEL, District Judge.
The merchandise in question, consisting of anchovies contained in tin boxer, or.cans, is dutiable under paragraph 258 of the Tariff Act of July 24, 1897, r. 11, § 1, Schedule G, 30 Stat. 171 [U. S. Comp. St. 1901, p. 1050]. Duty was assessed by the collector at ten cents per box, as “contain-, g more than 33 and not more than 70 cubic inches.” The protestante assert that the merchandise is dutiable at only five cents per box, ns containing more than 21 'and not more than 33 cubic inches.
' Upon the" authority of In re Johnson et al. (C. C.) 56 Fed. 822, and Kauffmann…
2Cases cited1 opinion
- In re JohnsonU.S. Circuit Court for the District of Southern New York · 1893
3Cited by1 opinion
- United States v. PalmaCourt of Customs and Patent Appeals · 1913