Parodi, Erminio & Co. v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8086 (T. D. 37312). [Oral argument Apr. 18,1918, by Mr. Lane and Mr. Lawrence.]
1Opinion of the Court
Martin, Judge,
delivered tbe opinion of tbe court:
Tbe merchandise now upon appeal consists of tunny fish cut in large cross sections, packed in oil in tin packages of 5, 12, and 22 pounds capacity. It is practically agreed by tbe parties that it *396is dutiable under one or the other of the two following enumerations of paragraph 216, tariff act of 1913, to wit:
216. Fish., except shellfish, by whatever name known, packed in oil or in oil and other substances, in bottles, jars, kegs, tin boxes, or cans, 25 per centum ad valorem; all other fish, except shellfish, in tin packages, not specially…
2Cases cited4 opinions
- In re JohnsonU.S. Circuit Court for the District of Southern New York · 1893
- United States v. Shing Shun & Co.U.S. Circuit Court for the District of Northern California · 1909
- Strohmeyer v. United StatesCourt of Appeals for the Second Circuit · 1910
- Tokstad-Burger Co. v. United StatesCourt of Customs and Patent Appeals · 1915
3Cited by2 opinions
- Star-Kist Foods, Inc. v. United StatesUnited States Customs Court · 1956
- United States v. Mallinckrodt Chemical WorksCourt of Customs and Patent Appeals · 1919