Legal Opinion

Protest 952805-G of W. X. Huber Co.

United States Customs Court

Decided April 30, 1941No. 45794PublishedCited by 2 opinions

1Opinion of the Court

Opinion, by

Evans, J.

The testimony showed that the merchandise consists of sweetened chocolate to which has been added a mixture of 29.8 percent of nuts, almonds, and honey, and that it is similar to that described in Herzog v. United States (T. D. 43666). From the testimony it also appeared that the commodity is someting more than sweetened chocolate, Abstract 17884, 15 Treas. Dec. 26, cited, and the Treasury Department has held that articles mixed with nuts are confectionery and not chocolate (T. D. 40550). The protest was therefore overruled.

2Cited by2 opinions

  1. C. J. Van Houten & Zoon, Inc. v. United StatesUnited States Customs Court · 1960
  2. C. J. Van Houten & Zoon, Inc. v. United StatesCourt of Customs and Patent Appeals · 1961