Strohmeyer & Arpe Co. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York. The case involves the construction of Tariff Act July 24, 1897, c. 11, § 1, Schedule G, par. 258, 30 Stat. 171 (U. S. Comp.
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On Application for Review of a Decision by the Board of United States General Appraisers. The decision below affirmed the assessment of duty by the collector of customs at the port of New York. The case involves the construction of Tariff Act July 24, 1897, c. 11, § 1, Schedule G, par. 258, 30 Stat. 171 (U. S. Comp. St. 1901, p. 1650), reading as follows: “258. Eish known or labeled as anchovies, sardines, sprats, brislings, sar-dels or sardellen, packed in oil or otherwise, in hollies, jars, tin boxes or cans, shall he dutiable as follows: When in packages containing seven and one-half cubic…
1Opinion of the Court
PLATT, District Judge.
The merchandise imported is salted anchovies and sardines, brought over in tin packages containing over TO cubic inches. The collector and the board agree that they should be classified under the language “if in other packages, forty per centum ad valorem,” contained in paragraph 258 of the tariff act of 1897. The importers insist that they should be classified under the phrase “all other fish (except shellfish) in tin packages,” or under the last phrase of said paragraph, “fish in packages, containing less than one-half barrel, and not specially provided for in this…
2Cited by1 opinion
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