Legal Opinion

R. U. Delapenha & Co. v. United States

United States Customs Court

Decided February 16, 1956No. 59725; protest 213762-K (New York)PublishedCited by 2 opinions

1Opinion of the Court

Donlon, Judge:

By stipulation, dated October 13, 1955, counsel withdrew the previous submission of this case and resubmitted the protest to the third division as now constituted.

The merchandise, subject of this protest, is known commercially as Bar le Due, which consists of currants seeded by a particular process and immersed in a light sirup, imported from France, and entered for consumption at the port of New York on March 19, 1952. Plaintiff claims that this particular importation of Bar le Due on March 19, 1952, is dutiable as a jelly or jam under paragraph 751 of the Tariff Act of 1930,…

2Cases cited2 opinions

  1. Ignaz Strauss & Co. v. United StatesUnited States Customs Court · 1952
  2. Baker, Lyman & Co. v. United StatesUnited States Customs Court · 1950

3Cited by2 opinions

  1. Asiatic Petroleum Corp. v. United StatesUnited States Customs Court · 1970
  2. R. U. Delapenha & Co. v. United StatesUnited States Customs Court · 1957

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