United States v. Yamashita
Court of Customs and Patent Appeals
Appeal from United States Circuit Court for Western District of Washington, Abstracts 7521-7522 (T. D. 26637) and T. D. 30317.
1Opinion of the Court
Hunt, judge,
delivered the opinion of the court:
The merchandise involved in this case consists of dried fish, packed in 1-pound paper packages, sealed, and ready for sale, such sealed packages being in turn packed in wooden packing boxes or cases, and thus imported into the United States.
The merchandise was classified and assessed for duty by the collector of customs for the collection district of Puget Sound, Wash., at 30 per cent ad valorem under the provisions of paragraph 268 of the tariff act of 1897, as fish in packages containing less than one-half barrel and not specially provided for…
2Cases cited1 opinion
- United States v. One Hundred & Thirty-Two Packages of Spirituous Liquors & WinesCourt of Appeals for the Eighth Circuit · 1896
3Cited by5 opinions
- Wright v. United StatesCourt of Customs and Patent Appeals · 1916
- Bush & Co. v. United StatesCourt of Customs and Patent Appeals · 1915
- Choy Chong Woh & Co. v. United StatesCourt of Customs and Patent Appeals · 1911
- Chong Kee Jan Co. v. United StatesUnited States Customs Court · 1960
- United States v. Strohmeyer & Arpe Co.Court of Customs and Patent Appeals · 1937