Legal Opinion

United States v. General Hide & Skin Corp.

Court of Customs and Patent Appeals

Decided May 23, 1921No. 2085PublishedCited by 9 opinions

Appeal from Board of United States General Appraisers, G. A. 8404 (T. D. 38602)

1Opinion of the CourtBarber, Judge

The merchandise, the classification of which is required by this-appeal, consists of rabbit meat, cooked, specially prepared and put up in hermetically sealed tins. It was invoiced as preserved rabbits. The collector classified and assessed duty on the same at í\ cents-per pound, under paragraph 227 of the act of 1913, which is hereinafter quoted.

The importer protested, alleging that the mechandise was entitled to free entry under paragraph 545 of the same act, also claiming in the alternative that, if dutiable, it should be assessed at 10 per cent-ad valorem under paragraph 385 of the act as…

2Cases cited5 opinions

  1. Chew Hing Lung v. WiseSupreme Court of the United States · 1900
  2. Brown v. United StatesCourt of Customs and Patent Appeals · 1915
  3. Neuman v. United StatesCourt of Customs and Patent Appeals · 1913
  4. Kwong Yuen Shing v. United StatesCourt of Customs and Patent Appeals · 1910
  5. Smith v. United StatesU.S. Circuit Court for the District of Southern New York · 1909

3Cited by9 opinions

  1. Nootka Packing Co. v. United StatesCourt of Customs and Patent Appeals · 1935
  2. Davis Turner & Co. v. United StatesUnited States Customs Court · 1944
  3. Borneo Sumatra Trading Co. v. United StatesUnited States Customs Court · 1970
  4. Pacific Trading Co. v. United StatesUnited States Customs Court · 1940
  5. Atalanta Trading Corp. v. United StatesUnited States Customs Court · 1956

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