Kraut v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,599, T. D. 25,065, which affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Herman Kraut, and overruled the importer’s contention that the goods should have been classified under the provision in paragraph 257, Schedule G, § 1, c. 11, Tariff Act July 24, 1897, 30 Stat. 17Í [U. S. Comp.
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On Application for Review of a Decision of the Board of United States General Appraisers. For decision below, see G. A. 5,599, T. D. 25,065, which affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Herman Kraut, and overruled the importer’s contention that the goods should have been classified under the provision in paragraph 257, Schedule G, § 1, c. 11, Tariff Act July 24, 1897, 30 Stat. 17Í [U. S. Comp. St. 1901, p. 1650], for “vegetables in their natural state, not specially provided for.”
1Opinion of the Court
WHEELER, District Judge.
This importation is of mushrooms dried merely by evaporation of the sap. They have been assessed as mushrooms “prepared or preserved,” under paragraph 241 of the act of July 24,1897, c. 11, § 1, Schedule G, 30 Stat. 170 [U. S. Comp. St. 1901, p. 1649]. The effect of such evaporation upon the nature of grown products was fully considered by Judge Blatchford in Frazee v. Moffitt, 20 Blatchf. 267, 18 Fed. 584, with reference to making hay. The conclusion was reached upon very satisfactory reasoning that the nature of the grass was not changed, but remained the same. Dry…
2Cases cited1 opinion
- Frazee v. MoffittU.S. Circuit Court for the District of Northern New York · 1882
3Cited by1 opinion
- A. Zanmati & Co. v. United StatesCourt of Appeals for the Second Circuit · 1907