Case: E. C. Moran v. United States
Abbreviation: Moran v. United States
Decision Date: 1948-11-10
Docket Number: No. 52670; protest 134885-K (Great Palls)
Citation: 21 Cust. Ct. 237
Volume: 21
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: E. C. Moran v. United States,
Judges: 
Pages: 237–237

Head Matter:
Before the Third Division,
November 10, 1948
No. 52670.
protest 134885-K (Great Palls).
E. C. Moran v. United States,

Opinion:
Opinion by
Cline, J.
When the case was called for trial there was no appearance on the part of the plaintiff and the case was ordered submitted on the official records. The report of the collector states that duty was assessed on the seed content of the merchandise on the basis of United States v. Amendola (5 Ct. Cust. Appls. 516, T. D. 35156), wherein it was held that the nuts there involved were dutiable under the eo nomine provision for nuts in paragraph 283, Tariff Act of 1909, and that the cones were free of duty as crude vegetable substances. The official papers herein indicate that the merchandise consisted of spruce cones with seeds attached. It was held that duty was therefore properly assessed by the collector and the protest was accordingly overruled.