Legal Opinion

Shallus v. United States

Court of Customs and Patent Appeals

Decided January 28, 1931No. 3326Published

1Opinion of the CourtGraham, Presiding Judge

The appeal now before us includes 153 entries of egg albumen. The collector classified it for duty at 18 cents per pound under paragraph 713 of the Tariff Act of 1922, which is as follows:

Par. 713. Eggs of poultry, in the shell, 8 cents per dozen; whole eggs, egg yolk, and egg albumen, frozen or otherwise prepared or preserved, and not *333specially provided for, 6 cents per pound; dried whole eggs, dried egg yolk, and dried egg albumen, 18 cents per pound.

The importers protested, claiming the goods to be dutiable at 6 cents per pound as egg albumen prepared or preserved, under the same…

2Cases cited3 opinions

  1. United States v. MakaroffCourt of Customs and Patent Appeals · 1929
  2. Amerman & Patterson Inc. v. United StatesCourt of Customs and Patent Appeals · 1924
  3. United States v. Fruit Products Corp.Court of Customs and Patent Appeals · 1924

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