Legal Opinion

J. A. Kirsch, Ltd. v. United States

United States Customs Court

Decided March 2, 1944No. C. D. 834PublishedCited by 2 opinions

1Opinion of the Court

CliNE, Judge:

This is an action against tbe United States to recover a part of the duty assessed on Dalmatian sour cherries imported in kegs or small barrels. Duty was assessed by tbe collector at tbe rate of 2 cents per pound under tbe provision for “Cherries: (1) In their natural state” in paragraph 737 of tbe Tariff Act of 1930 and tbe plaintiff claims that duty should have been assessed at only 1 cent per pound under tbe same paragraph, as modified by tbe trade agreement with Canada, T. D. 49752. Tbe provision in tbe trade agreement reads as follows:

Par. 737

Cherries:(1) In their natural…

2Cases cited1 opinion

  1. J. A. Kirsch, Ltd. v. United StatesUnited States Customs Court · 1942

3Cited by2 opinions

  1. Moise Products Co. v. United StatesUnited States Customs Court · 1956
  2. Moise Products Co. v. United StatesUnited States Customs Court · 1957

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