Legal Opinion

Holler v. United States

United States Customs Court

Decided March 10, 1939No. C. D. 123Published

1Opinion of the Court

Keefe, Judge:

The merchandise here involved consists of fresh cabrilla and pinta fish caught in the Gulf of California. It was assessed for duty at 1 cent per pound under paragraph 717 (a) of the Tariff Act of 1930. The plaintiff claims that the fish are entitled to free entry under paragraph 1730 (a) as the product of American fisheries. The protests were consolidated and it was stipulated between counsel that the evidence produced in protest 919886-G would apply to all of the other protests appearing in the above caption.

The paragraphs in controversy, insofar as they are pertinent, provide…

2Cases cited4 opinions

  1. New England Fish Co. v. United StatesCourt of Customs and Patent Appeals · 1927
  2. United States v. ReadingCourt of Customs and Patent Appeals · 1911
  3. United States v. BurdettU.S. Circuit Court for the District of Massachusetts · 1836
  4. United States v. Post Fish Co.Court of Customs and Patent Appeals · 1914

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