Legal Opinion

Corporacion Argentina De Productores De Carnes v. United States

United States Customs Court

Decided March 29, 1944No. C. D. 840Published

1Opinion of the Court

Keeee, Judge:

In this case certain merchandise invoiced as dog food was imported from Argentina. It was assessed with duty at 20 per centum ad valorem under paragraph 1558 of the Tariff Act of 1930. The plaintiff claims that it is properly dutiable at 10 per centum ad valorem under paragraph. 730 providing for mixed feeds, or, alternatively, it is dutiable thereunder at 5 per centum ad valorem by reason of amendment under the trade agreement with Canada, T.D. 49752.

*123The pertinent portions of paragraph 730 of the Tariff Act of 1930 provide as follows:

Par. 730. * * * mixed feeds, consisting of an…

2Cases cited4 opinions

  1. Pickhardt v. MerrittSupreme Court of the United States · 1889
  2. Murphy v. ArnsonSupreme Court of the United States · 1878
  3. Lang v. United StatesCourt of Customs and Patent Appeals · 1913
  4. Corporacion Argentina De Productores De Carnes v. United StatesUnited States Customs Court · 1941

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