Protest 974739-G(B) of Cramer

U.S. Customs Court

Protest 974739-G(B) of Cramer

9 Cust. Ct. 450

CourtUnited States Customs Court

DecidedNovember 23, 1942

DocketNo. 47746

StatusPublished

This text of 9 Cust. Ct. 450 (Protest 974739-G(B) of Cramer) 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 974739-G(B) of Cramer, 9 Cust. Ct. 450 (cusc 1942).

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Opinion

Opinion by

Cline, J.

The record showed that the corn feed meal in question contains bran and is used for animal feed, not for human consumption, and that it is a “by-product resulting from the extraction of corn meal for human consumption from the corn.” Following Pena & Flores Importing Co. v. United States (T. D. 49052) the merchandise was held dutiable as “by-product feeds obtained in milling wheat or other cereals” at 10 percent ad valorem under paragraph 730 as claimed.

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Opinion by

Cline, J.

The record showed that the corn feed meal in question contains bran and is used for animal feed, not for human consumption, and that it is a “by-product resulting from the extraction of corn meal for human consumption from the corn.” Following Pena & Flores Importing Co. v. United States (T. D. 49052) the merchandise was held dutiable as “by-product feeds obtained in milling wheat or other cereals” at 10 percent ad valorem under paragraph 730 as claimed.

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Bluebook (online)

9 Cust. Ct. 450, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-974739-gb-of-cramer-cusc-1942.