United States Customs Court, 1940

Protest 985307-G of Young's Market Co.

Protest 985307-G of Young's Market Co.
United States Customs Court · Decided April 22, 1940 · Brown
4 Cust. Ct. 450
Protest 985307-G of Young's Market Co.

Opinion of the Court

Opinion by

Brown, J.

The appraiser reported that the merchandise consists of 75 percent shrimp, 15 percent salmon, 5 percent anchovies, and 5 percent cereal spices. As the ingredients other than shrimp form 25 percent of the whole, it was held that the paste in question is removed from the category of shrimp and has become something else — three parts shrimp to one part of various other things. The claim for free entry under paragraph 1761 was therefore overruled.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.