Green Giant Co. v. United States

Lane, Judge.

This is an appeal from the judgment of the United States Customs Court1 overruling appellant’s protest against the classification of certain blanched and frozen mushrooms as “fresh” mushrooms under item 144.10 of the Tariff Schedules of the United States (TSUS), and rejecting appellant’s claim that the imported mush*47rooms are “otherwise prepared or preserved” under item 144.20, TSUS. We reverse.

The pertinent statutory provisions are as follows:

■Mushrooms, fresh, or dried, or otherwise prepared or preserved. 144.10 Fresh_54 per lb+25% ad val.

* * * Dried_,_* 144.20 Otherwise prepared…