Legal Opinion

Vitelli v. United States

Court of Customs and Patent Appeals

Decided February 1, 1911No. 145; No. 146; No. 147PublishedCited by 2 opinions

Transferred from United States Circuit Court for Southern District of New York, Abstract 21572 (T. D. 29906).

1Opinion of the CourtBarber, Judge

The importations involved in these three protests are canned tomatoes and artichokes from Italy and entered at the port of New York in 1908. They were assessed for duty under paragraph 241 of the tariff act of 1897, the material part of which is as follows:

241. * * * All vegetables, prepared or preserved, including pickles and sauces of all kinds, not specially provided for in this act, and fish paste or sauce, forty per centum ad valorem.

*238The appellants claim the same are dutiable under paragraph 257 of the same act, which reads as follows:

257. Vegetables in their natural state, not specially…

2Cited by2 opinions

  1. Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
  2. Wakunaga of America Co. v. United StatesUnited States Court of International Trade · 1981

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