Columbia Co. v. United States

U.S. Customs Court

Columbia Co. v. United States

21 Cust. Ct. 204, 1948 Cust. Ct. LEXIS 636

United States Customs Court·Decided September 23, 1948·No. No. 52551; protest 961682-G (San Francisco)·Published

Opinion

Opinion by

Cline, J.

At the trial plaintiff'abandoned all claims except as to the merchandise assessed at 18)4 cents per pound, involved in case No. 511 and designated as “Almond Powder.” The appraiser’s answer to protest, received in evidence, stated that this merchandise should have been returned at 20 percent under paragraph 1558, following Abstract 36104. In view of this statement and following the cited authority, the merchandise contained in case No. 511, designated as almond powder, was held dutiable at 20 percent under paragraph 1558, as a nonenumerated manufactured article. The protest was overruled in all other respects.

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Opinion by

Cline, J.

At the trial plaintiff'abandoned all claims except as to the merchandise assessed at 18)4 cents per pound, involved in case No. 511 and designated as “Almond Powder.” The appraiser’s answer to protest, received in evidence, stated that this merchandise should have been returned at 20 percent under paragraph 1558, following Abstract 36104. In view of this statement and following the cited authority, the merchandise contained in case No. 511, designated as almond powder, was held dutiable at 20 percent under paragraph 1558, as a nonenumerated manufactured article. The protest was overruled in all other respects.

Columbia Co. v. United States, 21 Cust. Ct. 204, 1948 Cust. Ct. LEXIS 636 (cusc 1948).

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21 Cust. Ct. 204 (Columbia Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.