Japan Food Corp. v. United States

Donxon, Judge:

Merchandise described as prepared dried fish powder was imported from Japan. Dried ground bonito (fish) and dried ground kelp, or seaweed, had been mixed in formula proportions, with seasonings and a preservative added, and thus was produced the imported powder. It was sold under the Japanese name “Niko Niko Bushi” Kikuya Brand, for use as soup stock.

The collector classified the merchandise at bar as an unenumerated manufactured article, an edible preparation for human consumption, dutiable under paragraph 1558 at 20 per centum ad valorem.

The claim in plaintiff’s protests in…