Legal Opinion

Algodonera v. United States

Court of Customs and Patent Appeals

Decided April 29, 1935No. 3865Published

1Opinion of the CourtGraham, Presiding Judge

Two importations of cottonseed hulls were made at the port of Los Angeles, Calif., and the goods were classified by the collector at the port, in both instances, as waste, not specially provided for, under paragraph 1457 of the Tariff Act of 1922. The merchandise was claimed in the protest to be free of duty under paragraph 1560 of said act as cotton and cotton waste, as all other waste not specially provided for, under paragraph 1651, as vegetable substances, crude or unmanufactured, not specially provided for, under paragraph 1622, *43as fertilizer, under paragraph 1583, or dutiable at 5 per…

2Cases cited7 opinions

  1. Patton v. United StatesSupreme Court of the United States · 1895
  2. Willits & Co. v. United StatesCourt of Customs and Patent Appeals · 1923
  3. United States v. Hatters' Fur ExchangeCourt of Customs and Patent Appeals · 1911
  4. Koons v. United StatesCourt of Customs and Patent Appeals · 1924
  5. Ishimitsu Co. v. United StatesCourt of Customs and Patent Appeals · 1925

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