United States v. Rich
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. For decision below, see 172 Fed. 293, reversing a decision by the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of New York on material imported by E. C. Rich. The merchandise herein involved consists of certain fruit juices.
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Appeal from the Circuit Court of the United States for the Southern District of New York. For decision below, see 172 Fed. 293, reversing a decision by the Board of United States General Appraisers, which had affirmed the assessment of duty by the collector of customs at the port of New York on material imported by E. C. Rich. The merchandise herein involved consists of certain fruit juices. The importer contends that they are dutiable under paragraph 299 o: Act July 24, 1897, c. 11, § 1, Schedule H, 30 Stat. 174 (U. S. Comp. St. 1901, p. 1655), either directly or by similitude. The collector…
1Opinion of the Court
LACOMBE, Circuit Judge.
The Board of General Appraisers state that when the tariff act of 1897 was passed the fruit juice which was being imported was the juice as it was expressed from the fruit— a thin, watery liquid of not much strength. In some instances such liquid was combined with alcohol as a preservative. The present article differs from the old fruit juice solely by having some of the water removed by evaporation — a process which, of course, increases the strength of the residuum. Nothing else is done to it. It has not even received any alcoholic admixture. We should be inclined to…
2Cases cited1 opinion
- Smith v. RheinstromCourt of Appeals for the Sixth Circuit · 1895
3Cited by2 opinions
- Border Brokerage Co. v. United StatesUnited States Customs Court · 1970
- Allied Food Corp. of Am. v. United StatesUnited States Customs Court · 1957