Protests 27772-K of B. R. Anderson & Co.

U.S. Customs Court

Protests 27772-K of B. R. Anderson & Co.

15 Cust. Ct. 243

CourtUnited States Customs Court

DecidedAugust 1, 1945

DocketNo. 50385

StatusPublished

This text of 15 Cust. Ct. 243 (Protests 27772-K of B. R. Anderson & 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.

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Protests 27772-K of B. R. Anderson & Co., 15 Cust. Ct. 243 (cusc 1945).

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Opinion

Opinion by

Ekwall, J.

In view of stipulation of counsel and the cited authorities the merchandise in question was held dutiable as follows: (1) The portion marked “A” on the invoices, similar in all material respects to that the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303), held free of duty under paragraph 1705 as kelp; (2) the portion marked “B” on the invoices, similar in all material respects to that the subject of United States v. Nippon Co., supra, held dutiable at 10 percent under paragraph 1540 as seaweed, manufactured; and (3) the portion marked “C” on the invoices, the same as that the subject of Mutual Supply Co. v. United States (12 Cust. Ct. 136, C. D. 842), held dutiable at 25 percent under paragraph 775, as modified by the trade agreement with the Netherlands (T. D. 48075), as onions, pickled or packed in brine. The protests were sustained to this extent.

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Opinion by

Ekwall, J.

In view of stipulation of counsel and the cited authorities the merchandise in question was held dutiable as follows: (1) The portion marked “A” on the invoices, similar in all material respects to that the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303), held free of duty under paragraph 1705 as kelp; (2) the portion marked “B” on the invoices, similar in all material respects to that the subject of United States v. Nippon Co., supra, held dutiable at 10 percent under paragraph 1540 as seaweed, manufactured; and (3) the portion marked “C” on the invoices, the same as that the subject of Mutual Supply Co. v. United States (12 Cust. Ct. 136, C. D. 842), held dutiable at 25 percent under paragraph 775, as modified by the trade agreement with the Netherlands (T. D. 48075), as onions, pickled or packed in brine. The protests were sustained to this extent.

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15 Cust. Ct. 243, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-27772-k-of-b-r-anderson-co-cusc-1945.

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