Legal Opinion

Wilcon v. United States

United States Customs Court

Decided March 17, 1949No. 52941; protest 120729-K (Boston)PublishedCited by 1 opinion

1Opinion of the Court

Cline, Judge:

This is a rehearing of a protest against the assessment of duty on fish cakes at the rate of 35 per centum ad valorem under paragraph 775 of the *263Tariff Act of 1930, as a mixture of fish and vegetables. It is claimed that the merchandise is properly dutiable at 2j4 cents per pound, but not less than 12)4 per centum nor more than 25 per centum ad valorem, under paragraph 720 (b) of said act, as'modified by the trade agreement with Canada, T. D. 49752.

The merchandise consisted of frozen codfish cakes with a 9.4 per centum potato content. In our original decision in this case we held…

2Cases cited1 opinion

  1. Wilcon v. United StatesUnited States Customs Court · 1948

3Cited by1 opinion

  1. Cavalier Shipping Co. v. United StatesUnited States Customs Court · 1971

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