Legal Opinion

Johnson Co. v. United States

Court of Customs and Patent Appeals

Decided January 22, 1916No. 1524PublishedCited by 1 opinion

Appeal from Board of United States General Appraisers, Abstract 37320.

1Opinion of the Court

Montgomery, Presiding Judge,

delivered tlie opinion of the court:

The merchandise in this case was invoiced as “ 100 cases standard crushed pineapples preserved in their own juice,” and was assessed for duty under paragraph 310 of the tariff act of 1909, which reads in part as follows:

310. Cherry juice and prune juice, or prune wine, and other fruit juices, and fruit sirup, not specially provided for in this section, containing no alcohol or not more than 18 per centum of alcohol, 70 cents per gallon. * * *

The importer contended before the Board of General Appraisers and contends here that the…

2Cases cited1 opinion

  1. United States v. Ranlett & StoneSupreme Court of the United States · 1898

3Cited by1 opinion

  1. W. X. Huber Co. v. United StatesUnited States Customs Court · 1947

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