A. Zanmati & Co. v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here on appeal from a judgment affirming the decision of the Board of General Appraisers, G. A. 6,253 (T. D. 26,-968), which affirmed the action of the collector. The decision below reads as follows: WHEELER, District Judge. These are mushrooms cleaned, sliced, and dried on sieves in the sun.
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Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here on appeal from a judgment affirming the decision of the Board of General Appraisers, G. A. 6,253 (T. D. 26,-968), which affirmed the action of the collector. The decision below reads as follows: WHEELER, District Judge. These are mushrooms cleaned, sliced, and dried on sieves in the sun. The question is whether they are “vegetables prepared or preserved,” under paragraph 241, or “vegetables in their natural state,” under paragraph 257, of the act of 1897 (Act July 24, 1897, c. 11, §…
1Per curiam
The merchandise involved in this appeal consists of mushrooms cleaned, sliced, dried in the sun and imported in barrels, which were assessed for duty under the provisions of paragraph 241 of the Tariff Act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 170 [U. S. Comp. St. 1901, p. 1649]), at 40 per cent, ad valorem, as “vegetables prepared or preserved * * * not specially provided for,” and claimed by the importers as dutiable at 25 per cent, ad valorem, under the provisions of paragraph 257 of said act, as “vegetables in their natural state, not specially provided for.” The…
2Cases cited5 opinions
- Sonn v. MagoneSupreme Court of the United States · 1895
- Frazee v. MoffittU.S. Circuit Court for the District of Northern New York · 1882
- Leaycraft & Co. v. United StatesCourt of Appeals for the Second Circuit · 1904
- Choy Chong Woh & Co. v. United StatesCourt of Appeals for the Second Circuit · 1907
- Kraut v. United StatesU.S. Circuit Court for the District of Southern New York · 1905
3Cited by8 opinions
- Luisi Truck Lines, Inc. v. Washington Utilities & Transportation CommissionWashington Supreme Court · 1967
- United States v. BrownCourt of Customs and Patent Appeals · 1958
- Bouve v. Twentieth Century-Fox Film CorporationCourt of Appeals for the D.C. Circuit · 1941
- United States v. Brown & Co.Court of Customs and Patent Appeals · 1920
- Isler & Guye v. United StatesCourt of Customs and Patent Appeals · 1920
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