United States Customs Court, 1948

Columbia Co. v. United States

Columbia Co. v. United States
United States Customs Court · Decided September 23, 1948 · Cline
21 Cust. Ct. 204; 1948 Cust. Ct. LEXIS 636
Columbia Co. v. United States

Opinion of the Court

Opinion by

Cline, J.

At the trial plaintiff'abandoned all claims except as to the merchandise assessed at 18)4 cents per pound, involved in case No. 511 and designated as “Almond Powder.” The appraiser’s answer to protest, received in evidence, stated that this merchandise should have been returned at 20 percent under paragraph 1558, following Abstract 36104. In view of this statement and following the cited authority, the merchandise contained in case No. 511, designated as almond powder, was held dutiable at 20 percent under paragraph 1558, as a nonenumerated manufactured article. The protest was overruled in all other respects.

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