Protest 37442-K of Schumacher Bros.

9 Cust. Ct. 411
CourtUnited States Customs Court
DecidedSeptember 16, 1942
DocketNo. 47541
StatusPublished
Cited by1 cases

This text of 9 Cust. Ct. 411 (Protest 37442-K of Schumacher Bros.) 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 37442-K of Schumacher Bros., 9 Cust. Ct. 411 (cusc 1942).

Opinion

Opinion by

Oliver, P. J.

The reduction from 1% cents to % of 1 cent per pound under paragraph 720 (a) (2) applies to “hard dry-smoked herring.” The sole question therefore before the court is whether the merchandise in question, samples of which were received in evidence, is hard dry-smoked herring., Two witnesses for the plaintiff so testified, which testimony stands uneontradicted. On the record presented and following Haram v. United States (5 Cust. Ct. 159, C. D. 390) and Abstract 47465 the merchandise was held dutiable at % of 1 cent per pound as claimed.

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Related

Spiliadis v. United States
31 Cust. Ct. 293 (U.S. Customs Court, 1953)

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Bluebook (online)
9 Cust. Ct. 411, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-37442-k-of-schumacher-bros-cusc-1942.