Columbia Co. v. United States

U.S. Customs Court

Columbia Co. v. United States

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

CourtUnited States Customs Court

DecidedSeptember 23, 1948

DocketNo. 52551; protest 961682-G (San Francisco)

StatusPublished

This text of 21 Cust. Ct. 204 (Columbia Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

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

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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.

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Bluebook (online)

21 Cust. Ct. 204, 1948 Cust. Ct. LEXIS 636, Counsel Stack Legal Research, https://law.counselstack.com/opinion/columbia-co-v-united-states-cusc-1948.