Legal Opinion

Hunter & Co. v. United States

Court of Customs and Patent Appeals

Decided December 15, 1913No. 1150PublishedCited by 1 opinion

Appeal from Board of United States General Appraisers, Abstract 31611 (T. D. 33263), Abstract 31850 (T. D. 33304).

1Opinion of the CourtSmith, Judge

Two importations of merchandise invoiced as “Maggi’s soups in tablets ” were classified by the collector of customs at the port of New York as prepared vegetables and were accordingly assessed for duty at 40 per cent ad valorem under the provisions of paragraph 252 of the tariff act of 1909, which said paragraph reads as follows:

252. Vegetables, if cut, sliced, or otherwise reduced in size, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or prepared in any way; any of the foregoing not specially provided for in this section, and bean stick or bean cake, miso, and…

2Cases cited1 opinion

  1. Nix v. HeddenSupreme Court of the United States · 1893

3Cited by1 opinion

  1. Anderson v. United StatesCourt of Customs and Patent Appeals · 1915

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