Legal Opinion

Obrecht v. United States

United States Customs Court

Decided February 19, 1943No. C. D. 736Published

1Opinion of the Court

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed at the rate of $1.04 per 100 pounds, as “wheat flour,” undfer paragraph 729 of the Tariff Act of 1930. The merchandise was invoiced as “feed wheat flour.” Plaintiff claims in his protest that duty should have been assessed at 5 per centum ad valorem under paragraph 730. The protest was amended by adding the claims that the merchandise is dutiable at 5 per centum ad valorem under paragraph 731, as amended by the trade agreement with Canada (T. D. 49752); at 7% per centum *128ad…

2Cases cited22 opinions

  1. Latimer v. United StatesSupreme Court of the United States · 1912
  2. United States v. Hillier's Son Co.Court of Customs and Patent Appeals · 1926
  3. Carter v. United StatesCourt of Customs and Patent Appeals · 1915
  4. Schade & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
  5. United States v. A. W. Faber, Inc.Court of Customs and Patent Appeals · 1929

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