Legal Opinion

Russo v. United States

Court of Customs and Patent Appeals

Decided May 21, 1934No. 3739Published

1Opinion of the CourtBland, Judge

Certain strings of small, red-colored, dried peppers were imported at the port of New York, and were classified by the collector as dutiable under that portion of paragraph 781 of the Tariff Act of 1930, reading: “* * * pepper, capsicum or red pepper or cayenne pepper, unground, 5 cents per pound; ground, 8 cents per pound *126* * *” and assessed with duty at 5 cents per pound, since the imported merchandise had not been ground.

The importers protested the said classification and assessment with duty, and claimed the merchandise to be dutiable as peppers at 3 cents per pound under paragraph 774,…

2Cases cited10 opinions

  1. Fensterer & Ruhe v. United StatesCourt of Customs and Patent Appeals · 1910
  2. Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
  3. United States v. DowningSupreme Court of the United States · 1906
  4. United States v. Shing Shun & Co.Court of Customs and Patent Appeals · 1911
  5. United States v. MurphyCourt of Customs and Patent Appeals · 1926

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