United States v. Wo On & Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. The Circuit Court affirmed, without opinion, a decision of the Board of General Appraisers (G. A. 6,550, T. D. 27,944), sustaining the protest of the appellees.
1Opinion of the Court
COXE, Circuit Judge.
The subject of this controversy is “thick soy” imported from China. The collector assessed a duty of 40 per cent, ad valorem under paragraph 241 of the act of 1897 (Act July 24, 1897, c. 11, § 1, Schedule G, 30 Stat. 170 [U. S. Comp. St. 1901, p. 1649]) which provides for “sauces of all kinds, not specially provided for.” The importers protested, insisting that their merchandise is a nonenumerated manufactured article under section 6 of the act (30 Stat. 205 [U. S. Comp. St. 1901, p. 1693]), and should pay a duty of 20 per cent, ad valorem. The question, then, is whether…
2Cited by1 opinion
- Yuen & Co. v. United StatesCourt of Customs and Patent Appeals · 1919