Legal Opinion

Knickerbocker Mills Co. v. United States

United States Customs Court

Decided April 28, 1941No. C. D. 478PublishedCited by 2 opinions

1Opinion of the Court

Evans, Judge:

This is an action wherein the plaintiff seeks to recover certain sums of money claimed to have been illegally exacted on an importation of merchandise classed as dried berries at 2}{ cents per pound under paragraph 736 of the Tariff Act of 1930 by the collector of customs at the port of New York. The protest claims that the merchandise is entitled to free entry as a'crude drug under paragraph 1669, or as a crude vegetable substance under paragraph 1722, and by amendment it is claimed to be dutiable as a vegetable substance used for coloring under paragraph 1670 of the said act.…

2Cases cited4 opinions

  1. Magone v. HellerSupreme Court of the United States · 1893
  2. Roger v. United StatesCourt of Customs and Patent Appeals · 1916
  3. United States v. R. Hillier's Son Co.Court of Customs and Patent Appeals · 1928
  4. Wo v. United StatesCourt of Customs and Patent Appeals · 1927

3Cited by2 opinions

  1. Knickerbocker Mills Co. v. United StatesUnited States Customs Court · 1943
  2. United States v. EmeryCourt of Customs and Patent Appeals · 1966

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