Nishimoto Trading Co. v. United States

BaldwiN, Judge.

This appeal is from tlie judgment of the Customs Court overruling appellants’ claim against the classification of certain merchandise imported from Japan, and described on the invoice as “Japanese style alimentary paste ‘Sapporo Ichiban.’ ” The opinion of the Customs Court, familiarity with which is assumed, appears at 71 Cust. Ct. 53, C.D. 4504 (1974). The Customs Court held that the merchandise was correctly classified by the customs officials as “[e]dible preparations not specially provided for (including, prepared meals individually' packaged) ”, item 182.95 TSUS.…