Legal Opinion

Scaramelli & Co. v. United States

Court of Customs and Patent Appeals

Decided February 12, 1934No. 3713Published

1Opinion of the Court

Garrett, Judge,

delivered tbe opinion of the court:

This is an appeal from a judgment of the United States Customs Court overruling the protest of appellant and sustaining the classification and assessment by the Collector of Customs of certain merchandise known as antipasto. Duty was taken at 30 per centum ad valorem, the provision of paragraph 718 (a) of the Tariff Act of 1930 being held to be applicable.

The report of the Collector of Customs transmitting the protest and accompanying papers to the trial court states that the classification and assessment were made “following T.D. 40665.”

T.D.…

2Cases cited2 opinions

  1. Russo & Co. v. United StatesCourt of Customs and Patent Appeals · 1922
  2. United States v. DelapenhaCourt of Customs and Patent Appeals · 1924

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