Microutsicos v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 24628 (T. D. 31236).
1Opinion of the CourtMaRTIN, Judge
Under the tariff act of 1909 the appellant imported into this country a consignment of merchandise which was invoiced as twelve barrels of peppers in brine.
*343The collector classified the importation as prepared vegetables dutiable at 40 per cent ad valorem within the provisions of paragraph 252 of that act.
The importer protested, contending, among several alternative classifications, that the articles in question should be free of duty as fruits in brine under paragraph 571, or dutiable at 2 cents per pound as prepared edible fruits under paragraph 274, or dutiable at 20 per cent ad valorem as…
2Cases cited1 opinion
- Nix v. HeddenSupreme Court of the United States · 1893
3Cited by9 opinions
- United States v. StoneCourt of Customs and Patent Appeals · 1928
- Austin v. United StatesCourt of Customs and Patent Appeals · 1913
- Austin v. United StatesCourt of Customs and Patent Appeals · 1913
- Godillot & Co. v. United StatesCourt of Customs and Patent Appeals · 1912
- Jaeger's Sanitary Woolen System Co. v. United StatesCourt of Customs and Patent Appeals · 1921
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