Austin v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 30800 (T. D. 33031).
1Opinion of the CourtDe Vries, Judge
This issue is determinable upon questions of evidence and the admissibility thereof. The importation was one of sweet red peppers, *314known as pimientoes in tins. 3 hoy were classified for dutiable purposes by the collector at the port of New York as “vegetables, prepared” under the provisions of paragraph 252 of the tariff act of 1909, which, in so far as pertinent, reads:
252. Vegetables * * * prepared in any way; * * *.
The protestants deny that the articles are vegetables prepared in any way, and claim them properly dutiable among other things as nonenumerated unmanufactured articles.
Preliminar…
2Cases cited19 opinions
- Nix v. HeddenSupreme Court of the United States · 1893
- Robertson v. SalomonSupreme Court of the United States · 1889
- Arthur's Executors v. ButterfieldSupreme Court of the United States · 1888
- Arthur v. LaheySupreme Court of the United States · 1878
- Scotland County v. HillSupreme Court of the United States · 1884
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3Cited by7 opinions
- United States v. Ben Felsenthal & Co.Court of Customs and Patent Appeals · 1928
- Togasaki v. United StatesCourt of Customs and Patent Appeals · 1925
- Great Western Mercantile Co. v. United StatesUnited States Customs Court · 1950
- Tower v. United StatesUnited States Customs Court · 1947
- United States v. ShokaiCourt of Customs and Patent Appeals · 1927
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