Legal Opinion

United States v. Olavarria & Co.

Court of Customs and Patent Appeals

Decided November 7, 1949No. 4605Published

1Opinion of the Court

O’Connell, Judge,

delivered tlie opinion of the court:

This is an appeal from a judgment of the United States Customs Court, Third Division, rendered in accordance with its decision, 20 Cust. Ct. 197, C. D. 1110, sustaining five protests of appellee in so far as they claimed that the merchandise here involved, which consisted of twenty-seven entries of artifically flavored sirup imported from Cuba, was dutiable as sugar sirup, not specially provided for, under paragraph 502 of the Tariff Act of 1930, as modified by the supplemental trade agreement with Cuba, T. D. 50541.

The merchandise was…

2Cases cited4 opinions

  1. Cresca Co. v. United StatesCourt of Customs and Patent Appeals · 1927
  2. Mawer Co. v. United StatesCourt of Customs and Patent Appeals · 1917
  3. Balfour, Guthrie & Co. v. United StatesCourt of Customs and Patent Appeals · 1926
  4. Olavarria & Co. v. United StatesUnited States Customs Court · 1948

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