Legal Opinion

Gidden v. United States

United States Customs Court

Decided September 22, 1944No. C. D. 879PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This is a suit brought by the plaintiff against the-United States for the purpose of recovering a part of the duty assessed on merchandise described on the entry as “ground screenings from chickpeas.” The collector filed a memorandum with the protest in which it is stated that the merchandise was classified as “vegetable reduced to flpur” and duty was assessed at 35 per centum ad valorem under paragraph 775 of the Tariff Act of 1930. The pertinent parts of that provision read as follows:

Pah. 775. Vegetables (including horseradish), if cut, sliced, or otherwise reduced in size, or…

2Cases cited5 opinions

  1. United States v. Bassichis Co.Court of Customs and Patent Appeals · 1928
  2. Williamson v. United StatesCourt of Customs and Patent Appeals · 1918
  3. Tower & Sons v. United StatesCourt of Customs and Patent Appeals · 1923
  4. Importers Commission Co. v. United StatesUnited States Customs Court · 1943
  5. Hermanos v. United StatesUnited States Customs Court · 1940

3Cited by1 opinion

  1. Martel Food Corp. v. United StatesUnited States Customs Court · 1945

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