Legal Opinion

Arnold v. United States

Court of Customs and Patent Appeals

Decided February 20, 1933No. 3551Published

1Opinion of the CourtBland, Judge

This appeal involves the proper dutiable classification of an importation consisting of what is described as “Sauce Bercy,” “Sauce Newberg,” “Sauce Bordelaise,” and “Sherry Flavoring.” It. is conceded that the importation consists of sherry or other low-grade wines, each containing alcohol in less quantity than 20 per centum *418and also roughly 1.78 per centum of salt. The chemist's report set out in the record is as follows:

CHEMIST’S REPORT

It is conceded that the merchandise, or at least a portion of it, is substantially identical with the importation involved in the case of United States v.…

2Cases cited4 opinions

  1. Porges v. United StatesCourt of Customs and Patent Appeals · 1927
  2. Smith v. RheinstromCourt of Appeals for the Sixth Circuit · 1895
  3. United States v. Stone & Downer Co.Court of Appeals for the First Circuit · 1909
  4. Mackie v. ErhardtCourt of Appeals for the Second Circuit · 1896

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