S. M. Sartori, Inc. v. United States

Cline, Judge:

This is a suit against the United States in which the plaintiffs seek to recover a part of the duty assessed on certain dried slices of mushrooms imported in tin cans. Two protests were consolidated for trial.

The collector classified the merchandise as dried mushrooms and assessed duty thereon at 10 cents per pound plus 45 per centum ad valorem under paragraph 768 of the Tariff Act of 1930 and the plaintiffs claim in the protests that duty should have been assessed at 35 per centum ad valorem under paragraph 775, or at 8 cents per pound plus 25 per centum ad valorem under…