Choy Chong Woh & Co. v. United States
Court of Appeals for the Second Circuit
Appeal worn the Circuit Court of the United States for the Southern District of New York. The decision below reads as follows: WHEELER, District Judge. These aro mushrooms dried wholly by evaporation, without other treatment, and imported in large zinc-lined boxes for protection and convenience in transportation. They appear to be “vegetables in their natural state,” as classified (Kraut v. TJ. S. fC.
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Appeal worn the Circuit Court of the United States for the Southern District of New York. The decision below reads as follows: WHEELER, District Judge. These aro mushrooms dried wholly by evaporation, without other treatment, and imported in large zinc-lined boxes for protection and convenience in transportation. They appear to be “vegetables in their natural state,” as classified (Kraut v. TJ. S. fC. C.] 139 Eed. 94), and do not appear to be in any sense preserved in tins, jars, bottles, or similar packages as claimed.
1Per curiam
The articles in question are mushrooms inclosed in tin boxes holding from 30 to 45 pounds. They were assessed for duty under paragraph 257, Act July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. [¶] S. Comp. St. 1901, p. 1650], at 25 per cent, ad valorem as “vegetables in their natural state, not specially provided for.” The importers, appealing from this classification and assessment, claim that the mushrooms in this condition are dutiable at 2cents per pound, under the provision of paragraph 241 of said act for “beans, peas, and mushrooms prepared or preserved, in tins, jars, bottles or…
2Cited by1 opinion
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