Legal Opinion

United States v. Coroneos Bros.

Court of Customs and Patent Appeals

Decided November 25, 1919No. 1987PublishedCited by 4 opinions

Appeal from Board of United States General Appraisers, G. A. 8247 (T. D. 37971). [Oral argument Oct. 15, 1919, by Mr. Hanson and Mr. Tompkins.]

1Opinion of the CourtMontgomery, Presiding Judge

The importation here in question consists of grapevine leaves from Greece. These leaves are selected, placed in water, and packed in tins, which are then hermetically sealed and the contents sterilized. They were assessed for duty at 25 per cent ad valorem under paragraph 200 of the act of 1913 as vegetables, prepared. The protest claims free entry under paragraph 552 as a crude vegetable substance, under paragraph 477 as a drug not advanced in value or condition at 10 per cent ad valorem, under paragraph 27 as a drug advanced in value or condition at 15 per cent, under paragraph 215 as…

2Cases cited4 opinions

  1. United States v. WallaceCourt of Customs and Patent Appeals · 1913
  2. Austin v. United StatesCourt of Customs and Patent Appeals · 1915
  3. Habicht v. United StatesCourt of Customs and Patent Appeals · 1910
  4. United States v. Von OefeleCourt of Customs and Patent Appeals · 1913

3Cited by4 opinions

  1. Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
  2. George E. Athans Co. v. United StatesUnited States Customs Court · 1964
  3. George E. Athans Co. v. United StatesUnited States Customs Court · 1966
  4. Wo Kee v. United StatesUnited States Customs Court · 1972

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