United States v. Fung Chong Co.

34 C.C.P.A. 40, 1946 CCPA LEXIS 523
CourtCourt of Customs and Patent Appeals
DecidedJuly 9, 1946
DocketNo. 4524
StatusPublished
Cited by6 cases

This text of 34 C.C.P.A. 40 (United States v. Fung Chong Co.) is published on Counsel Stack Legal Research, covering Court of Customs and Patent Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Fung Chong Co., 34 C.C.P.A. 40, 1946 CCPA LEXIS 523 (ccpa 1946).

Opinions

O’CoNNEll, Judge,

delivered tbe opinion of tbe court:

This is an appeal from a judgment of tbe United States Customs Court, Third Division, C. D. 937, sustaining tbe protest of tbe importer tbat two items of merchandise comprising “2 Cases Dried Sweet Kumquat Orange in jar” and “10 cases Pres. Kumquat Orange in jar” were dutiable at 1 cent per pound under paragraph 743 of tbe Tariff Act of 1930 as oranges and overruling tbe action of tbe Collector of Customs who classified and assessed tbe merchandise as prepared or preserved fruits at tbe higher rate of duty provided for in paragraph 752 of such act or as it was modified by the trade agreement with France, T. D. 48316.

It does not clearly appear from tbe record whether the merchandise was assessed by the collector at 35 per centum ad valorem under paragraph 752 or at 25 per centum under the provisions of the trade agreement.

The Tariff Act of 1930 provides:

Pae. 743. Lemons, 2% cents per pound; limes, in their natural state, or in brine, 2 cents per pound; oranges, 1 cent per pound; grapefruit, 1)4 cents per pound.
Pab. 752. Bruits in their natural state, or in brine, pickled, dried, desiccated, evaporated, or otherwise prepared or preserved, and not specially provided for, and mixtures of two or more fruits, prepared or preserved, 35 per centum ad valorem; fruit pastes and fruit pulps, 35 per centum ad valorem; candied, crystallized, or glacé apricots, figs, dates, peaches, pears, plums, prunes, prunelles, berries, and other fruits, not specially provided for, 40 per centum ad valorem; Provided, That a mixture of two or more kinds of candied, crystallized, or glacé fruit shall bear the highest rate of duty applicable to any of the components.

Paragraph 752 as modified by the trade agreement with France, T. D. 48316, provides:

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

Related

Timber Products Co. v. United States
462 F. Supp. 2d 1342 (Court of International Trade, 2006)
Witex, U.S.A., Inc. v. United States
353 F. Supp. 2d 1310 (Court of International Trade, 2004)
Carl Zeiss, Inc. v. United States
195 F.3d 1375 (Federal Circuit, 1999)
Carl Zeiss, Inc. v. United States
16 F. Supp. 2d 1097 (Court of International Trade, 1998)
Bar Zel Expediters, Inc. v. United States
544 F. Supp. 868 (Court of International Trade, 1982)

Cite This Page — Counsel Stack

Bluebook (online)
34 C.C.P.A. 40, 1946 CCPA LEXIS 523, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-fung-chong-co-ccpa-1946.