United States Customs Court, 1942

Protest 37442-K of Schumacher Bros.

Protest 37442-K of Schumacher Bros.
United States Customs Court · Decided September 16, 1942 · Oliver
9 Cust. Ct. 411
Protest 37442-K of Schumacher Bros.

Opinion of the Court

Opinion by

Oliver, P. J.

The reduction from 1% cents to % of 1 cent per pound under paragraph 720 (a) (2) applies to “hard dry-smoked herring.” The sole question therefore before the court is whether the merchandise in question, samples of which were received in evidence, is hard dry-smoked herring., Two witnesses for the plaintiff so testified, which testimony stands uneontradicted. On the record presented and following Haram v. United States (5 Cust. Ct. 159, C. D. 390) and Abstract 47465 the merchandise was held dutiable at % of 1 cent per pound as claimed.

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