Delapenha v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 36645 (T. D. 34810).
1Opinion of the CourtMartin, Judge
The merchandise in the present case was reported by the appraiser to be “edible sulphured cherries in water,” and the collector accordingly assessed the same with duty at the rate of 2 cents per pound as edible'fruit prepared in any manner, not specially provided for under paragraph 274 of the tariff act of 1909.
The importers filed their protest against the assessment, claiming free entry for the merchandise as “fruits in brine” under paragraph 571 of the act.
The protest was submitted upon evidence to the Board of General Appraisers and was overruled. The importers now appeal from that…
2Cases cited3 opinions
- Causse Mfg. Co. v. United StatesCourt of Appeals for the Second Circuit · 1906
- A. L. Causse Mfg. Co. v. United StatesU.S. Circuit Court for the District of Southern New York · 1906
- Mihalovitch v. United StatesCourt of Customs and Patent Appeals · 1913
3Cited by10 opinions
- Moscahlades Bros. v. United StatesCourt of Customs and Patent Appeals · 1926
- Amerman & Patterson Inc. v. United StatesCourt of Customs and Patent Appeals · 1924
- Edenfruit Products Co. v. United StatesUnited States Customs Court · 1943
- Hismoco (American) Co. v. United StatesUnited States Customs Court · 1978
- Moscahlades Bros. v. United StatesUnited States Customs Court · 1942
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