Legal Opinion

United States v. Weber

Court of Customs and Patent Appeals

Decided May 18, 1915No. 1540PublishedCited by 8 opinions

Appeal from Board of United States General Appraisers, Abstract 37379.

1Opinion of the CourtMartin, Judge

- The merchandise now upon appeal consists of so-called paté de foie gras, purée de foie gras, and sausage of goose liver, severally packed in tin cans.

The collector assessed duty upon the articles at the rate of 2 cents per pound under the provision for “poultry, prepared in any manner” contained in paragraph 229, tariff act of 1913.

The importer protested against the assessment, claiming the merchandise to be free of duty under the free-list provision for “meats of all kinds, prepared or preserved, not specially provided for” contained in paragraph 545, same act.

The protest was submitted…

2Cases cited4 opinions

  1. Bogle v. MagoneSupreme Court of the United States · 1894
  2. Stein v. United StatesCourt of Customs and Patent Appeals · 1915
  3. Kwong Yuen Shing v. United StatesCourt of Customs and Patent Appeals · 1910
  4. Vitelli v. United StatesCourt of Customs and Patent Appeals · 1913

3Cited by8 opinions

  1. United States v. BrownCourt of Customs and Patent Appeals · 1958
  2. E.T. Horn Company v. The United StatesCourt of Appeals for the Federal Circuit · 1991
  3. E.T. Horn Co. v. United StatesUnited States Court of International Trade · 1990
  4. Neuman & Schwiers Co. v. United StatesCourt of Customs and Patent Appeals · 1932
  5. Stone v. United StatesCourt of Customs and Patent Appeals · 1929

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