Legal Opinion

Geo. S. Bush & Co. v. United States

United States Customs Court

Decided May 26, 1966No. C.D. 2690PublishedCited by 2 opinions

1Opinion of the Court

Wilson, Senior Judge:

The merchandise in the case at bar consists of frozen cooked tuna fish loins, which was classified under *519paragraph 720 (b) of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, T.D. 51802, at the rate of 1 cent per pound as fish prepared or preserved, not specially provided for, in bulk or in immediate containers, weighing with their contents more than 15 pounds each. Plaintiffs contend the said merchandise should be held free of duty under the provisions of paragraph 1756 of the said act as tuna fish, fresh or frozen.

The pertinent…

2Cases cited6 opinions

  1. Smillie & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  2. Brown v. United StatesCourt of Customs and Patent Appeals · 1915
  3. Neuman v. United StatesCourt of Customs and Patent Appeals · 1913
  4. Taylor & Co. v. United StatesCourt of Customs and Patent Appeals · 1921
  5. United States v. Aki Co.Court of Customs and Patent Appeals · 1924

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3Cited by2 opinions

  1. B. A. McKenzie & Co. v. United StatesUnited States Customs Court · 1970
  2. B. A. McKenzie & Co. v. United StatesUnited States Customs Court · 1970

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