Legal Opinion

George Beurhaus Co. v. United States

United States Customs Court

Decided April 22, 1954No. C. D. 1612PublishedCited by 6 opinions

1Opinion of the Court

Johnson, Judge:

This is a protest against the collector’s assessment of duty on merchandise, described in the official papers as raw pumpkin seeds, at 20 per centum ad valorem under paragraph 1558, Tariff Act of 1930, as nonenumerated manufactured articles. It is claimed that the merchandise is free of duty under paragraph 1722 of said tariff act, as crude vegetable substances, or is dutiable at 5 per centum ad valorem under paragraph 1558, as modified by the General Agreement on Tariffs and Trade, T. D. 51802, as non-enumerated raw or unmanufactured articles, or at 10 per centum ad valorem…

2Cases cited13 opinions

  1. Oy Wo Tong Co. v. United StatesUnited States Customs Court · 1940
  2. United States v. Sheldon & Co.Court of Customs and Patent Appeals · 1912
  3. Cone v. United StatesCourt of Customs and Patent Appeals · 1926
  4. United States v. WallaceCourt of Customs and Patent Appeals · 1913
  5. United States v. Shing Shun & Co.Court of Customs and Patent Appeals · 1911

8 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Alroy Packing Co. v. United StatesUnited States Customs Court · 1964
  2. Alroy Packing v. United StatesUnited States Customs Court · 1966
  3. George Beurhaus & Co. v. United StatesUnited States Customs Court · 1955
  4. George Beurhaus & Co. v. United StatesUnited States Customs Court · 1955
  5. George H. Beurhaus Co. v. United StatesUnited States Customs Court · 1954

1 more not listed; retrieve them via the Exa API.

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