Legal Opinion

Rapp v. United States

United States Customs Court

Decided April 27, 1939No. C. D. 155PublishedCited by 1 opinion

1Opinion of the Court

Eyans, Judge:

This is an action against the United States in which the plaintiffs seek to recover money claimed to have been illegally assessed .as customs duties upon certain Chinese commodities. They were assessed in some cases as fruits in their natural state, dried, or otherwise prepared or preserved, under paragraph 752 of the Tariff Act of 1930, at the rate of 35 per centum ad valorem; as vegetables prepared or preserved, under paragraph 775 of the same act at- the same rate; and as edible nuts, prepared or preserved, not specially provided for, under paragraph 761 of the same act.

On the…

2Cited by1 opinion

  1. Oy Wo Tong Co. v. United StatesUnited States Customs Court · 1940

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