Protest 72779-K of McGonigal

U.S. Customs Court

Protest 72779-K of McGonigal

11 Cust. Ct. 264

CourtUnited States Customs Court

DecidedSeptember 16, 1943

DocketNo. 48776

StatusPublished

This text of 11 Cust. Ct. 264 (Protest 72779-K of McGonigal) 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 72779-K of McGonigal, 11 Cust. Ct. 264 (cusc 1943).

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Opinion

Opinion by

Cline, J.

It was stipulated that the merchandise consists of com feed meal containing bran, used for animal feed and not for human consumption, and that it "is the same in all material respects as that the subject of Abstract 47746, excepting that the merchandise covered by said abstract was imported prior to the Canadian Trade Agreement (T. D. 49752). In accordance therewith the corn feed meal in question was held dutiable at 5 percent ad valorem under the provision for byproduct feeds obtained in milling wheat or other cereals under paragraph 730, as modified by said Canadian Trade Agreement (T. D. 49752). Protest sustained to this extent.

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Opinion by

Cline, J.

It was stipulated that the merchandise consists of com feed meal containing bran, used for animal feed and not for human consumption, and that it "is the same in all material respects as that the subject of Abstract 47746, excepting that the merchandise covered by said abstract was imported prior to the Canadian Trade Agreement (T. D. 49752). In accordance therewith the corn feed meal in question was held dutiable at 5 percent ad valorem under the provision for byproduct feeds obtained in milling wheat or other cereals under paragraph 730, as modified by said Canadian Trade Agreement (T. D. 49752). Protest sustained to this extent.

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Bluebook (online)

11 Cust. Ct. 264, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-72779-k-of-mcgonigal-cusc-1943.