United States v. Wallace
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 30673 (T. D. 32997) and Abstract 30988 (T. D. 33055). " .
1Opinion of the CourtMartin, Judge
This appeal relates to certain entries of crude horse-radish roots which were imported in their natural state. They were returned by the appraiser as vegetables in their natural state, not specially provided for, and accordingly were assessed with duty at the rate of 25 per cent ad valorem under paragraph 269 of the tariff act of 1909.
The importers protested against this assessment, claiming that the merchandise was entitled to free entry as a vegetable substance, unmanufactured, under paragraph 630 of the same act.
This protest was sustained by the Board of General Appraisers, and the…
2Cases cited6 opinions
- Nix v. HeddenSupreme Court of the United States · 1893
- Robertson v. SalomonSupreme Court of the United States · 1889
- Pierce v. United StatesCourt of Customs and Patent Appeals · 1911
- United States v. Shing Shun & Co.Court of Customs and Patent Appeals · 1911
- Dodge v. United StatesCourt of Appeals for the Second Circuit · 1898
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3Cited by13 opinions
- Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
- United States v. Rice Co.Court of Customs and Patent Appeals · 1919
- Reed v. United StatesCourt of Customs and Patent Appeals · 1914
- George Beurhaus Co. v. United StatesUnited States Customs Court · 1954
- United States v. Coroneos Bros.Court of Customs and Patent Appeals · 1919
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