Sun Kwong On v. United States

U.S. Circuit Court for the District of Southern New York

Sun Kwong On v. United States

176 F. 930, 1909 U.S. App. LEXIS 5792

CourtU.S. Circuit Court for the District of Southern New York

DecidedNovember 13, 1909

DocketNo. 5,574

StatusPublished

This text of 176 F. 930 (Sun Kwong On v. United States) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Southern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Sun Kwong On v. United States, 176 F. 930, 1909 U.S. App. LEXIS 5792 (circtsdny 1909).

Pincite

Opinion

PLATT, District Judge.

The merchandise in dispute is an edible fungus, which, according to the testimony, grows on the bark of trees in China. It was assessed for duty at 25 per cent, ad valorem under paragraph 251, tariff act of 1897, as a vegetable in its natural state. The appellants claim it is properly dutiable at only 2% cents per pound, by similitude to mushrooms, under paragraph 241, or, alternatively, as free under paragraph 617.

1 was bothered for a moment as to whether this merchandise can be properly classified as a vegetable; but, upon reflection and an examination of the decisions, I am satisfied that it ought to be so treated for tariff purposes. On the similitude question, the reasoning of the Board is persuasive.

(Decision affirmed.

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PLATT, District Judge.

The merchandise in dispute is an edible fungus, which, according to the testimony, grows on the bark of trees in China. It was assessed for duty at 25 per cent, ad valorem under paragraph 251, tariff act of 1897, as a vegetable in its natural state. The appellants claim it is properly dutiable at only 2% cents per pound, by similitude to mushrooms, under paragraph 241, or, alternatively, as free under paragraph 617.

1 was bothered for a moment as to whether this merchandise can be properly classified as a vegetable; but, upon reflection and an examination of the decisions, I am satisfied that it ought to be so treated for tariff purposes. On the similitude question, the reasoning of the Board is persuasive.

(Decision affirmed.

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Bluebook (online)

176 F. 930, 1909 U.S. App. LEXIS 5792, Counsel Stack Legal Research, https://law.counselstack.com/opinion/sun-kwong-on-v-united-states-circtsdny-1909.