Legal Opinion
United States v. M. Furuya & Co.
U.S. Circuit Court for the District of Western Washington
Decided January 21, 1910No. 1,334 (1,749)PublishedCited by 2 opinions
On Application for Review of a Decision by the Board of United States General Appraisers.
1Opinion of the Court
HANFORD, District Judge.
In this case the collector of customs exacted payment of duty on the imported merchandise at the rate oí 20 per cent, ad valorem under section 6 of the tariff act of 1897 (Act July 24, 1897, c. 11, 30 Stat. 20o [U. S. Comp. St. 1901, p. 1693]), as a nonenumerated manufactured article. The importer paid the duty under protest, contending that the merchandise is nondutiable under paragraph 617, which reads as follows:
“617. Moss, seaweeds and vegetable substances, crude or unmanufactured, not otherwise specially provided for in this act.”
The Board of General Appraisers…
2Cases cited1 opinion
- Wilkens v. United StatesU.S. Circuit Court for the District of Southern New York · 1897
3Cited by2 opinions
- United States v. FuruyaCourt of Customs and Patent Appeals · 1917
- Nippon Co. v. United StatesUnited States Customs Court · 1944