Moscahlades Bros. v. United States

Keefe, Judge:

This action involves the classification of cooked beans in hermetically sealed tins which were assessed for duty under paragraph 765, act of 1930, as “Beans * * * prepared or preserved in any manner, 3 cents per pound on the entire contents of the container.” The importer claims that the merchandise is properly assessable at the same rate under the same paragraph as “Beans * * * in brine” with allowance in duties for the weight of the brine.

At the trial the vice president of the importing concern testified that from his experience brine consists of a mixture of salt and water; *390tha…