Protest 98355-K of F. W. Myers & Co.

U.S. Customs Court

Protest 98355-K of F. W. Myers & Co.

12 Cust. Ct. 322

CourtUnited States Customs Court

DecidedMay 31, 1944

DocketNo. 49450

StatusPublished

This text of 12 Cust. Ct. 322 (Protest 98355-K of F. W. Myers & Co.) 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 98355-K of F. W. Myers & Co., 12 Cust. Ct. 322 (cusc 1944).

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Opinion

[323]*323Opinion by

Cole, J.

It was stipulated that the merchandise in question consists of salted codfish similar to that passed upon in Abstract 48574. In accordance therewith it was held dutiable, as claimed, at 1)4 cents per pound under the provision for “cod * * * skinned or boned, whether or not dried” in paragraph 719(3) (19 U. S. C. 1940 ed. § 1001, par. 719 (3)), as modified by the Canadian Trade Agreement (T. D. 49752), rather than as classified, as “cod * * * prepared or preserved, not specially provided for,” at 12)4 percent ad valorem under paragraph 720(b) (19 U. S. C. 1940 ed. § 1001, par. 720(b)), as modified by said trade agreement.

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[323]*323Opinion by

Cole, J.

It was stipulated that the merchandise in question consists of salted codfish similar to that passed upon in Abstract 48574. In accordance therewith it was held dutiable, as claimed, at 1)4 cents per pound under the provision for “cod * * * skinned or boned, whether or not dried” in paragraph 719(3) (19 U. S. C. 1940 ed. § 1001, par. 719 (3)), as modified by the Canadian Trade Agreement (T. D. 49752), rather than as classified, as “cod * * * prepared or preserved, not specially provided for,” at 12)4 percent ad valorem under paragraph 720(b) (19 U. S. C. 1940 ed. § 1001, par. 720(b)), as modified by said trade agreement.

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Bluebook (online)

12 Cust. Ct. 322, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protest-98355-k-of-f-w-myers-co-cusc-1944.