Legal Opinion

J. A. Kirsch, Ltd. v. United States

United States Customs Court

Decided April 20, 1942No. C. D. 616PublishedCited by 4 opinions

1Opinion of the Court

Cline, Judge:

This is a suit against the United States in which the plaintiff seeks to recover a part of the duty assessed on certain Dalmatian sour cherries imported from Yugoslavia. Duty was assessed at 2 cents per pound under paragraph 737 of the Tariff Act of 1930 and the plaintiff claims that duty should have been assessed at 1 cent per pound under the same provision as amended by the trade agreement with Canada published in T. D. 49752. The provisions involved read as follows:

Pae. 737 (Tariff Act of 1930) Cherries: (1) in their natural state, 2 cents per pound; * * *

Pae. 737 (Trade…

2Cases cited1 opinion

  1. Levy & Levis Co. v. United StatesCourt of Customs and Patent Appeals · 1914

3Cited by4 opinions

  1. J. A. Kirsch, Ltd. v. United StatesUnited States Customs Court · 1944
  2. Moise Products Co. v. United StatesUnited States Customs Court · 1956
  3. Moise Products Co. v. United StatesUnited States Customs Court · 1957
  4. Protests 30826-K of KaltmanUnited States Customs Court · 1944

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