Legal Opinion

Asia Co. v. United States

Court of Customs and Patent Appeals

Decided May 24, 1923No. 2233PublishedCited by 2 opinions

1Opinion of the CourtSmith, Judge

Merchandise imported at San Francisco, Calif., was classified by the collector as either prepared vegetables or pickles and assessed with1 duty at the rate of 25 per cent ad valorem either under paragraph 200 or under paragraph 201 of the tariff act of 1913, which paragraph's, in só far-as pertinent,'read as follows': .

Par. 200. Vegetables * * * if pickled, or packed in salt, brine, oil, or prepared in any way •* * *' '25 per centum ad'valorem.

Par. 201. Pickles;'* ■* 25 per centum. ' '

The importers protested that some of the merchandise was dutiable, at 1 cent per, pound finder paragraph 235…

2Cases cited1 opinion

  1. Komada & Co. v. United StatesSupreme Court of the United States · 1910

3Cited by2 opinions

  1. Christo Poulos & Co. v. United StatesUnited States Customs Court · 1955
  2. Chong Kee Jan Co. v. United StatesUnited States Customs Court · 1964

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