Sammes v. United States

19 Cust. Ct. 104, 1947 Cust. Ct. LEXIS 957
CourtUnited States Customs Court
DecidedJune 25, 1947
DocketNo. 51817; protests 987515-G, etc. (New York)
StatusPublished

This text of 19 Cust. Ct. 104 (Sammes v. United States) 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
Sammes v. United States, 19 Cust. Ct. 104, 1947 Cust. Ct. LEXIS 957 (cusc 1947).

Opinion

Opinion by

Cline, J.

In accordance with stipulation that certain items of the merchandise are similar in all material respects to the cheese the subject of S. A. Haram v. United States (17 Cust. Ct. 37, C. D. 1016), the claim at 5 cents per pound, but not less than 20 percent, ad valorem, under paragraph 710, as modified by the trade agreement with Finland (T. D. 48554), was sustained. It was further stipulated that certain items of the merchandise are the same as the cheese involved in Scaramelli v. United States (9 Cust. Ct. 270, C. D. 706), Abstract 42146, and Abstract 48269. As to this merchandise it was held that an allowance of 2)4 percent should have been made in the weight of the cheese by the collector in computing the duty thereon to compensate for the weight of the inedible coverings on the outside of the cheese.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Scaramelli & Co. v. United States
9 Cust. Ct. 270 (U.S. Customs Court, 1942)
Haram v. United States
17 Cust. Ct. 37 (U.S. Customs Court, 1946)

Cite This Page — Counsel Stack

Bluebook (online)
19 Cust. Ct. 104, 1947 Cust. Ct. LEXIS 957, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sammes-v-united-states-cusc-1947.