Legal Opinion

United States v. Winter

Court of Customs and Patent Appeals

Decided October 24, 1913No. 1132PublishedCited by 4 opinions

Appeal from Board of United States General Appraisers, Abstract 31521 (T. D. 33242).

1Opinion of the CourtMartin, Judge

The merchandise now before the court consists of locust pods chopped into coarse pieces, the pith and seeds being indiscriminately mixed together.

The importers claim that the article is St. John's bread or bean, and therefore entitled to- free entry under the eo nomine provisions of paragraph 668 of the tariff act of 1909. The appraiser reported the merchandise as St. John's bread, but furthermore reported that the chopping process had destroyed the beans as seeds; he therefore made return that the importation was not entitled to free entry under paragraph 668, but was dutiable as prepared…

2Cited by4 opinions

  1. Ishimitsu v. United StatesCourt of Customs and Patent Appeals · 1921
  2. Brown v. United StatesCourt of Customs and Patent Appeals · 1915
  3. Andrews & Co. v. United StatesCourt of Customs and Patent Appeals · 1917
  4. Sheldon v. United StatesCourt of Customs and Patent Appeals · 1925

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