Legal Opinion

United States v. Pacific Trading Co.

Court of Customs and Patent Appeals

Decided May 8, 1926No. 2712PublishedCited by 7 opinions

1Opinion of the CourtBlaNd, Judge

The appraiser, in his answer to the protest in this case, described the merchandise as follows:

The merchandise covered by. this protest is invoiced as “Raki<lo-Zuke.” It consists of scallions put up and preserved in a liquid composed of vinegar, salt, and sugar. Reference is 'made to T. D. 26654, in which the Board of General' Appraisers held that onions preserved in brine were not dutiable as “onions” under paragraph 249, tariff act of 1897, but were dutiable as “vegetables, prepared or preserved,” under paragraph 241 of the same act.

The exhibit before us is a bottle containing about a pint…

2Cases cited1 opinion

  1. United States v. La MannaCourt of Customs and Patent Appeals · 1926

3Cited by7 opinions

  1. Mutual Supply Co. v. United StatesUnited States Customs Court · 1944
  2. Nootka Packing Co. v. United StatesCourt of Customs and Patent Appeals · 1935
  3. Budlong Pickle Co. v. United StatesCourt of Customs and Patent Appeals · 1928
  4. Charles T. Wilson Co. v. United StatesUnited States Customs Court · 1949
  5. Crosse & Blackwell Co. v. United StatesCourt of Customs and Patent Appeals · 1948

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