Legal Opinion

Charles T. Wilson Co. v. United States

United States Customs Court

Decided March 9, 1949No. C. D. 1163PublishedCited by 2 opinions

1Opinion of the Court

Cline, Judge:

This is a protest, arising at the port of New York, against the collector’s assessment of duty on merchandise described in the invoice .as “onion powder” and “sliced dehydrated onions” at 35 per centum ad valorem under paragraph 775 of the Tariff Act of 1930, as vegetables, prepared, not specially provided for. It is claimed that the merchandise is properly dutiable at 25 per centum ad valorem under paragraph 781 as spices, not specially provided for, or at 20 per centum ad valorem under paragraph 1558 as a nonenumerated manufactured article, or at 2K cents per pound under…

2Cases cited7 opinions

  1. Nix v. HeddenSupreme Court of the United States · 1893
  2. Mason v. RobertsonSupreme Court of the United States · 1891
  3. American Ry. Express Co. v. Price Bros.Court of Appeals for the Fifth Circuit · 1931
  4. United States v. La MannaCourt of Customs and Patent Appeals · 1926
  5. United States v. Pacific Trading Co.Court of Customs and Patent Appeals · 1926

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3Cited by2 opinions

  1. Schoenfeld & Sons v. United StatesUnited States Customs Court · 1952
  2. Sokol v. United StatesUnited States Customs Court · 1960

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