Protest 33899-K of Lea & Perrins, Inc.

U.S. Customs Court

Protest 33899-K of Lea & Perrins, Inc.

9 Cust. Ct. 402

CourtUnited States Customs Court

DecidedAugust 26, 1942

DocketNo. 47502

StatusPublished

This text of 9 Cust. Ct. 402 (Protest 33899-K of Lea & Perrins, Inc.) 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

Protest 33899-K of Lea & Perrins, Inc., 9 Cust. Ct. 402 (cusc 1942).

Pincite

Opinion

Opinion by

Oliver, P. J.

The plaintiff’s uncontradicted testimony showed that the merchandise is salted anchovies and belongs to the herring family; that the anchovies were dry-packed in salt in wooden barrels; that the weight of the fish in each barrel was about 120 to 130 pounds; and that the combined weight of the immediate container and the fish was 150 pounds. In view of the appraiser’s amended return that the merchandise is dutiable as claimed, on the record presented, and following Ways v. United States (G. A. 7151, T. D. 31204) the court held the salted anchovies dutiable at the rate of % of 1 cent per pound net weight under the provision of paragraph 719 (4) as amended by the United Kingdom Trade Agreement (T. D. 49753) for “herring, whether or not boned, in immediate containers weighing with their contents more than fifteen pounds each and containing each more than ten pounds of herring, net weight: * * * valued at 6 cents or more per pound,” as claimed.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Oliver, P. J.

The plaintiff’s uncontradicted testimony showed that the merchandise is salted anchovies and belongs to the herring family; that the anchovies were dry-packed in salt in wooden barrels; that the weight of the fish in each barrel was about 120 to 130 pounds; and that the combined weight of the immediate container and the fish was 150 pounds. In view of the appraiser’s amended return that the merchandise is dutiable as claimed, on the record presented, and following Ways v. United States (G. A. 7151, T. D. 31204) the court held the salted anchovies dutiable at the rate of % of 1 cent per pound net weight under the provision of paragraph 719 (4) as amended by the United Kingdom Trade Agreement (T. D. 49753) for “herring, whether or not boned, in immediate containers weighing with their contents more than fifteen pounds each and containing each more than ten pounds of herring, net weight: * * * valued at 6 cents or more per pound,” as claimed.

Cite This Page — Counsel Stack

Bluebook (online)

9 Cust. Ct. 402, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-33899-k-of-lea-perrins-inc-cusc-1942.