Nishimoto Trading Co. v. United States

Re, Judge:

The legal question presented in this case pertains to the proper classification, for customs duty purposes, of certain merchandise imported from Japan, and described on the invoice as “Japanese style alimentary paste ‘Sapporo Ichiban.’ ”

The merchandise was classified by the customs officials under item 182.95 of the Tariff Schedules of the United States as “edible preparations not specially provided for (including prepared meals individually packaged).” Consequently, it was assessed with duty at the rate of 14 per centum ad valorem.

Plaintiffs contest that classification and claim…