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

U.S. Customs Court

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

12 Cust. Ct. 322

United States Customs Court·Decided May 31, 1944·No. No. 49450·Published

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.

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

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12 Cust. Ct. 322 (Protest 98355-K of F. W. Myers & Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.