Legal Opinion

United States v. Shing Shun & Co.

Court of Customs and Patent Appeals

Decided December 19, 1911No. 699PublishedCited by 12 opinions

Appeal from Board of United States General Appraisers, Abstract 25572 (T. D. 31589).

1Opinion of the CourtDe Vries, Judge

This importation was peeled melon seeds. We are here called upon to decide whether such merchandise may be properly classified as a “vegetable, cut, sliced, or otherwise reduced in size,” or “a vegetable, parched or roasted, or prepared in any way”; or, whether it is an unenumerated manufactured or unmanufactured article. The Board of General Appraisers held it dutiable as a nonenumerated unmanufactured article, and this is an appeal from that decision.

The facts in the case are exceedingly meager. There is no brief for the respondent, appellee. The testimony in the record, when read in…

2Cases cited2 opinions

  1. Nix v. HeddenSupreme Court of the United States · 1893
  2. Robertson v. SalomonSupreme Court of the United States · 1889

3Cited by12 opinions

  1. Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
  2. Stone v. United StatesCourt of Customs and Patent Appeals · 1916
  3. United States v. WallaceCourt of Customs and Patent Appeals · 1913
  4. Austin v. United StatesCourt of Customs and Patent Appeals · 1913
  5. Wo v. United StatesCourt of Customs and Patent Appeals · 1927

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