Legal Opinion

Walker Services v. United States

United States Customs Court

Decided March 4, 1952No. C. D. 1395PublishedCited by 4 opinions

1Opinion of the Court

Ekwall, Judge:

We have before us here the dutiable classification and assessment upon a quantity of what is described on the invoices as “settled liine juice,” imported from the British West Indies and entered at the port of Boston, Mass. Eight protests were consolidated for trial. As to seven of the cases, the collector of customs at the port of entry assessed duty at 35 cents per gallon as fruit juice, not specially provided for, under the provisions of paragraph 806 (a) of the Tariff *110Act of 1930 (19 U. S. C. §1001, par. 806 (a)), as modified by the trade agreement with the United Kingdom,…

2Cases cited2 opinions

  1. Protest 946220-G of J. P. W. Von Laer Co.United States Customs Court · 1942
  2. Walker Services v. United StatesUnited States Customs Court · 1948

3Cited by4 opinions

  1. Dalton Cooper, Inc. v. United StatesUnited States Customs Court · 1958
  2. Dalton Cooper, Inc. v. United StatesUnited States Customs Court · 1954
  3. Walker Services v. United StatesUnited States Customs Court · 1954
  4. Walker Services v. United StatesUnited States Customs Court · 1953

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